Pengaruh Good Corporate Governance Terhadap Kualitas Pelaporan Keuangan Di Badan Usaha Milik Negara
Abstract
This article aims to determine the effect of Good Corporate Governance on the quality of financial reporting. The method used in this research is descriptive and verification method (verificative research). Based on the results of hypothesis testing using eviews 9. there is a relationship between good corporate governance and the quality of financial reporting which is reflected in the value of 0.196722. Furthermore, good corporate governance has an impact on the quality of financial reporting which is reflected in the value of 0.8104. The results of this test prove that good corporate governance affects the quality of financial reporting.
Downloads
References
Achsanul Kosasih. 2015. BPK Unveils Main Causes of BUMN Losses So far. http: // business financekompas. com / read / 2015/01/23/173056326 / BPK / Reveals the Main Causes of BUMN Losses so far. Accessed January 2018.
Ahim Abdurrahim, 2014. Mendeteksi Earnings Management. Jurnanl Akuntansi & Investasi Vol. 1 No. 2 hal: 104-111. 2014. ISSN: 1411-6227
Ali Masykur Musa. 2011. Many problematic Ministry financial reports. Http://www.republika.co.id
Berthelot, Sylvie, Morris, Tania and Morrill, Cameron. 2010. Corporate Governance Rating and Financial Performance: a Canadian study, Corporate Governance, Vol 10 Iss: 5 pp. 635-646.
Drake, P.P. and F.J. Fabozzi, 2012. Analysis of financial statements. 3rd Edn., USA: John Wiley & Sons, Inc
Erick Thohir (2020). Erick Thohir Threatens to Disband BUMN with Poor Financial Performance. https://tirto.id/erick-thohir-ancam-bubarkan-bumn- with-poor-financial-performance-eAdm. Accessed January 2018
Hasan Bisri. 2013. Public Accountants are mute about BUMN Financial Statement Engineering. Via http: // financially. business. com. Accessed January 2018
Kieso,D.E., Weygandt, J.J. & Warfield, T.D. 2016. Intermediate Accounting. John Wiley & Sons Inc
Tang, Qingliang, Huifa Chen and Zhinjun Lin. 2012. Financial reporting quality and investor protection: a global investigation
Yusriati Nur Farida, Yuli Prasetyo, Eliada Herwiyanti. 2010. The Effect of the Application of Corporate Governance on the emergence of Earning Management in assessing the financial performance of Indonesian banking companies. JOURNAL OF BUSINESS AND ACCOUNTING Vol. 12, No. 2, August 2010, p. 69 - 81
Copyright (c) 2021 Arlis Dewi Kuraesin, Winwin Yadiati
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
An author who publishes in the EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis agrees to the following terms:
Author retains the copyright and grants the journal the right of first publication of the work simultaneously licensed under the Creative Commons Attribution-ShareAlike 4.0 License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal
Submission of a manuscript implies that the submitted work has not been published before (except as part of a thesis or report, or abstract); that it is not under consideration for publication elsewhere; that its publication has been approved by all co-authors. If and when the manuscript is accepted for publication, the author(s) still hold the copyright and retain publishing rights without restrictions. For the new invention, authors are suggested to manage its patent before published. The license type is CC-BY-SA 4.0.
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
