PENGARUH STRUKTUR PERUSAHAAN DAN KINERJA PERUSAHAAN TERHADAP KUALITAS PELAPORAN KEUANGAN

Abstract

The purpose of this research is to empirically examine the effect of firm stucture and firm performance towards the quality of financial reporting. This research using agency theory (Jensen and Mackling, 1976). The population of this research is all of the company that listed in Indonesian Stock Exchange with 462 observations from 2009-2013. The data collected using purposive sampling and hypothesis test using mutiple regression analysis. The result of this research showed that firm size, leverage, and profitability have significant influence towards the quality of financial reporting. Meanwhile, the proportion of public ownership and liquidity not have significant towards the quality of  financial reporting.

Key words: Quality of Financial Reporting, Firm Size, Leverage, Proportion of Public Ownership, Liquidity and Profitability.