Muhammad Raihan Hendasri, Salma Taqwa
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引用次数: 0

摘要

本研究旨在确定审计事务所规模、上市时间、盈利能力和声誉对公司财务报告(CIFR)的影响。自变量为公司规模、公司年龄、盈利能力、审计事务所声誉。因变量为CIFR。使用的样本是2018-2020年期间印度尼西亚证券交易所的传统银行。统计方法为多元线性回归分析。结果表明,会计师事务所规模、盈利能力和声誉对会计师事务所财务绩效没有显著的负向影响,而会计师事务所年龄对会计师事务所财务绩效有显著的正向影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Pengaruh Ukuran Perusahaan, Listing Age, Profitabilitas dan Reputasi KAP terhadap Corporate Internet Financial Reporting (CIFR) pada Bank Konvensioal Tahun 2018 - 2020
This study aims to determine the effect of firm size, Listing age, profitability and Reputation of audit firms on Corporate Financial Reporting (CIFR). The independent variables are company size, company age, profitability, audit firm reputation. While the dependent variable is CIFR. The sample used is Conventional Banks on the Indonesia Stock Exchange for the period 2018-2020. The statistical method used is multiple linear regression analysis. The results showed that firm size, profitability and reputation of the audit firm had no significant negative effect on CIFR, while firm age had a significant positive effect on CIFR.
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