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December 22, 2025Jurnal EMT KITA

Pengaruh Akuntabilitas Pengelolaan Keuangan, Penerapan Standar Akuntansi, dan Sistem Pengendalian Intern terhadap Kualitas Laporan Keuangan (Studi Empiris pada Perusahaan LQ45 di Bursa Efek Indonesia Tahun 2020-2024)

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Authors

SSSaskia SalmahSSSilvia Sari

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Overview

Analysis shows financial accountability improves quality of financial reports in LQ45 companies, suggesting the need for better controls.

Key Points

  • The study investigates the impact of financial management accountability and accounting standards on financial report quality.
  • Analyzed financial statements of 13 LQ45 companies from 2020 to 2024.
  • Utilized purposive sampling for selecting time-frame observations.
  • Employed Eviews Student Version Lite for data analysis.
  • Financial accountability and accounting standards significantly affect financial report quality.
  • Internal control system does not significantly influence financial report quality.
  • Adjusted R² value indicates 36.2% variation in quality explained by the variables.

Cite This Study

Salmah et al. (2025) studied this question.

synapsesocial.com/papers/69488bc877063b71e748cefchttps://doi.org/10.35870/emt.v10i2.5852
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1THE EFFECT OF AUDIT QUALITY, AUDIT TENURE AND GOOD CORPORATE GOVERNANCE ON THE INTEGRITY OF FINANCIAL REPORTS2025
  2. 2Pengaruh Comprehensive Stakeholder Pressure dan Corporate Governance terhadap Kualitas Sustainability Report2023
  3. 3Determinants of Financial Report Quality (A Study on Banking Companies Listed on The Indonesia Stock Exchange in 2021–2023)2025
  4. 4The Influence of Leadership Style, Human Resource Competence, and Internal Control on the Quality of Accounting Information Systems and Financial Reports2025
  5. 5Analysis of factors affecting the quality of financial statements of central government institutions: An empirical study in Indonesia2025 · 1 citations