CD Skripsi

Corporate Culture And Financial Reporting Quality : Competing Value Framework Perspective

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This study aims to examine the effect of corporate culture on the financial reporting quality. The population in this study are real estate, properties, and building construction companies listed on the Indonesia Stock Exchange through 2019-2022. The sampling technique in this study used purposive sampling technique and obtained a sample of 51 companies. All hypotheses in this study is examine by ordinary least squares using the panel data multiple regression analysis and supported by logistic regression analysis as an additional analysis.
This study used Competing Values Framework (CVF) to define corporate culture. The results of this study indicate that corporate culture affects the financial reporting quality. This research is expected to provide analysis for companies to consider the corporate culture in increasing their financial reporting quality. For accounting literature, this study contributes to expand knowledge and consider firm performance based on financial reporting quality that can be influenced by corporate culture. for the investors this study contributed to be useful in providing information or recommendations to the firm regarding the financial reporting quality also the culture of the firm.


Keywords : Competing Value Framework, Corporate Culture, Financial Reporting Quality.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2002112750

Penerbit

Pekanbaru : Universitas Riau - FEB - Akuntansi., 2024

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2002112750

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

Vina

Versi lain/terkait

Lampiran Berkas

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