PENGARUH PELAPORAN TERINTEGRASI TERHADAP KUALITAS LABA DENGAN BIAYA KEAGENAN SEBAGAI PEMODERASI

K. Alvina, Hendra Wijaya
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Abstract

Integrated reporting combines information about company's governance, performance, strategy, and future prospects that reflect the company's activities. As the voluntary integrated reporting practice increases, the global issue related to that is about the integrated reporting’s future implications, particularly the accounting information. In Indonesia, companies that are ready for integrated reporting are the winners the Sustainability Reporting Awards (SRA). Implementation of integrated reporting can improve earnings quality. This research is to provide evidence for the effect of integrated reporting on earnings quality and the moderating effect agency costs in it. The research design is a quantitative research using secondary data sources from company’s annual reports. The research object are Indonesian non-financial sector companies that are winners and non-winners of the 2015-2019 SRA which are registered in the IDX fact book 2019. This research used a moderation regression analysis model. The research contributed to three new findings: (a) integrated reporting has no effect on earnings quality; (b) agency costs weaken the effect of integrated reporting on earnings quality in non-financial sector companies; and (c) agency costs strengthen the effect of integrated reporting on earnings quality in SRA companies.
综合报告对利润质量的影响,以及代理成本的影响
综合报告结合了有关公司治理、绩效、战略和反映公司活动的未来前景的信息。随着自愿综合报告实践的增加,与之相关的全球问题是关于综合报告的未来影响,特别是会计信息。在印度尼西亚,准备好采用综合报告的公司是可持续报告奖(SRA)的获奖者。实施综合报告可以提高盈余质量。本研究旨在为综合报告对盈余质量的影响及代理成本在综合报告中的调节作用提供证据。研究设计是利用公司年报的二次数据来源进行定量研究。研究对象是印度尼西亚非金融部门的公司,这些公司是2015-2019年SRA的赢家和非赢家,这些公司在IDX事实手册2019中注册。本研究采用适度回归分析模型。本研究有三个新发现:(a)综合报告对盈余质量没有影响;(b)代理成本削弱了非金融部门公司综合报告对盈余质量的影响;(c)代理成本强化了SRA公司综合报告对盈余质量的影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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