文章基本信息

标题：PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN PELAPORAN SERTA IMPLIKASINYA TERHADAP KUALITAS LABA
本地全文：下载
作者：Nera Marinda Machdar
期刊名称：Media Riset Akuntansi, Auditing & Informasi
印刷版ISSN：1411-8831
电子版ISSN：2442-9708
出版年度：2014
卷号：14
期号：1
页码：61-88
DOI：10.25105/mraai.v14i1.1753
语种：Indonesian
出版社：Lembaga Penerbit Fakultas Ekonomi dan Bisnis (LPFEB)
摘要：The purpose of this study is to test empirically whether there is a significant effect between firm characteristics on the reporting disclosure,a significant effect between firm characteristics on the reporting disclosure through earnings quality,and a significant effect between the reporting disclosure on earnings quality.To measure earnings quality this study uses the Dechow and Dichev model (2002),Results of the study are that there is no relationship between firm characteristics with the reporting disclosure,except the size of the company;there is no relationship between firm characteristics and earnings quality through the reporting disclosure,and there is no relationship between the reporting disclosure with earnings quality.
关键词：firm characteristics;reporting disclosure;earnings quality