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Kultur Korporasi Dan Kualitas Pelaporan Keuangan (Bukti Empiris Pada Korporasi Sektor Non Cyclical Yang Terdaftar Di Bursa Efek Indonesia Dan Bursa Efek Singapura Tahun 2017 - 2022)

ABSTRACT
This study aims to analyze the influence of corporate culture on financial reporting quality in non-cyclical sector companies listed on the Indonesia Stock Exchange (IDX) and the Singapore Stock Exchange (SGX) during the 2017-2022 period. Corporate culture is classified based on the Competing Values Framework (CVF) into four categories: collaboration, competition, control, and creation. Financial reporting quality is measured using the accrual model. This study employs a panel data regression analysis technique, with data processing conducted using EViews 12.The findings indicate that in Indonesia, corporate cultures oriented toward collaboration and creation have a significant impact on financial reporting quality, while competition and control do not exhibit a significant influence. In contrast, in Singapore, all four types of corporate culture (collaboration, competition, control, and creation) significantly influence financial reporting quality. When data from Indonesia and Singapore are combined, the analysis results reveal that all corporate culture dimensions have a significant impact on financial reporting quality. This finding suggests that at a regional level, factors such as collaboration, competition, control, and creation play a crucial role in determining corporate transparency and financial reporting accuracy. Furthermore, control variables such as Leverage, Loss, ROA, and Sales Growth do not significantly affect financial reporting quality.
Keywords: Corporate Culture, Financial Reporting Quality, Competing Values Framework

Ketersediaan
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Perpustakaan Universitas Riau 2102113113
2102113113
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
2102113113
Penerbit
Pekanbaru : Universitas Riau – F.EKONOMI DAN BISNIS – AKUNTANSI.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
2102113113
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
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Tidak tersedia versi lain

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