Agustin, Naila Syafira (2021) Pengaruh Leverage, Likuiditas, Ukuran Perusahaan dan Kualitas Audit terhadap Kualitas Laporan Keuangan pada Perusahaan Manufaktur. Undergraduate thesis, Universitas Hayam Wuruk Perbanas Surabaya.
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Abstract
Financial report is a structured presentation of the statement of financial position and financial performance of an entity that aims to provide information about the financial position, financial performance and cash flows of the entity that is useful for most users of financial statements in making economic decisions. Therefore, this study aims to examine whether there is an effect of leverage, liquidity, firm size and audit quality on the quality of financial statements. The sample in this study is the manufacturing sector companies listed on the Indonesia Stock Exchange in 2015-2020. The population in this study was 534 samples using purposive sampling method. Data were analyzed using multiple linear regression analysis model. The results show that liquidity and firm size affect the quality of financial statements, while leverage and audit quality have no effect on the quality of financial statements.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | NAILA SYAFIRA AGUSTIN |
| Date Deposited: | 27 Oct 2021 05:43 |
| Last Modified: | 27 Oct 2021 05:43 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/8356 |
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