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Pengaruh Umur Perusahaan, Ukuran Perusahaan, dan Leverage Keuangan Terhadap Kualitas Laporan Keuangan (Studi Kasus pada Perusahaan Food and Beverage yang Terdaftar di BEI Periode Tahun 2017-2019)

Jurnal Ilmiah Riset Manajemen

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Title Pengaruh Umur Perusahaan, Ukuran Perusahaan, dan Leverage Keuangan Terhadap Kualitas Laporan Keuangan (Studi Kasus pada Perusahaan Food and Beverage yang Terdaftar di BEI Periode Tahun 2017-2019)
 
Creator Rahman, Mayla Faisa
Asiyah, Siti
Khalikussabir, Khalikussabir
 
Description AbstractThis study aims to analyze the effect of company age, company size, and financial leverage on the quality of financial statements of food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the period 2017 - 2019. The method used in this study is multiple linear regression analysis. The sample used in this study refers to Sugiyono's purposive sampling technique, which is a method that has a sample selection response based on certain criteria. The number of samples used was 14 companies that met the criteria. The results of this study also show that there is a significant influence between the variables of company age, company size, and financial leverage on the variable quality of financial statements in food and beverage companies for the 2017-2019 period. Meanwhile, the partial test results have a significant negative effect on company age on the quality of financial statements of food and beverage companies for the period 2017-2019, company size has a significant positive effect on the quality of financial statements of food and beverage companies for the period 2017-2019, and financial leverage has a negative and insignificant effect. on the quality of financial reports in food and beverage companies for the period 2017. - 2019. Keywords: Company age, company size, financial leverage, and quality of financial reports
 
Publisher Jurnal Ilmiah Riset Manajemen
 
Contributor —
 
Date 2021-03-24
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://riset.unisma.ac.id/index.php/jrm/article/view/10618
 
Source Jurnal Ilmiah Riset Manajemen; eJrm Vol. 10 No. 09 Februari 2021
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jrm/article/view/10618/8387
 
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