CD Skripsi

Corporate Culture, Covid-19 Pandemic And Financial Reporting Quality (Evidence From Infrastructure, Utilities, and Transportation Companies Listed in Indonesia Stock Exchange 2017-2022)

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This study aims to examine the effect of corporate culture on the quality of financial statements. The population in this study were infrastructure, utilities and transportation companies listed on the Indonesia Stock Exchange during the 2017-2022 period. The sampling technique in this study used purposive sampling technique and obtained a sample of 59 companies. All hypotheses in this study were tested with ordinary least squares using panel data multiple regression analysis and supported by logistic regression analysis as an additional analysis.

This thesis investigate the relationship between corporate culture, the COVID-19 pandemic, and financial reporting quality. By examining data from various sources, including academic studies, financial reports, and regulatory documents, this research provides a comprehensive understanding of how the pandemic has affected financial reporting quality and the role of corporate culture in mitigating these effects. The findings of this study contribute to the ongoing discussion on the impact of the COVID-19 pandemic on financial reporting and the importance of corporate culture in maintaining financial reporting quality. The results of this research will be valuable for policymakers, regulators, and practitioners in developing strategies to enhance financial reporting quality during times of crisis and promote transparency in corporate reporting.

Keywords : Corporate Culture, COVID-19 Pandemic, Financial Reporting Quality

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2002112665

Penerbit

Pekanbaru : Universitas Riau - FEB - Akuntansi., 2024

Deskripsi Fisik

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Bahasa

English

ISBN/ISSN

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Klasifikasi

2002112665

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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