CONSEQUENCES OF THE QUALITY OF FINANCIAL REPORTING

Abdul Nesser Hasibuan

doi:10.54443/ijebas.v4i3.1714

CONSEQUENCES OF THE QUALITY OF FINANCIAL REPORTING

Abdul Nesser Hasibuan

This study investigates the economic consequences of the quality of financial reporting in the manufacturing industry of the Indonesian Stock Exchange (Bursa Efek Indonesia). The sample comprises 100 manufacturing companies listed on the Indonesian Stock Exchange, observed over a period of 5 years. The analysis employs Structural Equation Modeling (SEM). The findings indicate that the financial performance characteristics do not significantly affect the quality of market-based financial reporting. However, these characteristics do have a significant impact on the quality of accounting-based financial reporting. Moreover, the intervening variables, represented by the influence of the company's performance on market-based and accounting-based financial reporting, exhibit a significant effect, which is notably larger than the direct impact. These results highlight the intricate relationship between financial performance, the quality of financial reporting, and their economic consequences within the manufacturing sector of the Indonesian Stock Exchange. They underscore the importance of accounting practices and reporting quality in shaping investors' perceptions and decision-making processes, thereby impacting the overall economic outcomes of the companies involved.

Keywords: Quality of Financial Report; Economic Consequences; Asymmetric Information

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Nur Ilham, R., Arliansyah, A., Juanda, R. ., Sinta, I. ., Multazam, M. ., & Syahputri, L. . (2022). APPLICATION OF GOOD CORPORATE GOVERNANCE PRINCIPLES IN IMPROVING BENEFITS OF STATE-OWNED ENTERPRISES (An Emperical Evidence from Indonesian Stock Exchange at Moment of Covid-19). International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS), 2(5), 761–772. https://doi.org/10.54443/ijebas.v2i5.410

Mahfud et all (2020). Developing a Problem-Based Learning Model through E-Learning for Historical Subjects to Enhance Students Learning Outcomes at SMA Negeri 1 Rogojampi. IOP Conf. Series: Earth and Environmental Science 485 (2020) 012014 doi:10.1088/1755-1315/485/1/012014

Bhat, R. M., & Rajeshwari, R. (2022). Social Status of Women in Early Kashmir. Journal homepage: www. ijrpr. com ISSN, 2582(7421), 26-31.

Bhat, R. M. (2022). An Analytical Study of the Kushan Rule in Kashmir. Journal of Psychology and Political Science (JPPS) ISSN 2799-1024, 2(04), 9-14.

Bhat, R. M. (2022). A Historical Study of Prostitution. Journal of Media, Culture and Communication (JMCC) ISSN: 2799-1245, 2(04), 1-6.

Bhat, R. M. (2022). Women Exploitation in the Contemporary India: Importance of Media to Impede it. Journal of Women Empowerment and Studies (JWES) ISSN: 2799-1253, 2(02), 27-30.

Bhat, R. M. (2022). Dr. BR Ambedkar’s Views on Religion and Conversion to Buddhism: An Analytical Study. Journal of Legal Subjects (JLS) ISSN, 25-31.

Bhat, R. M. (2022). Ghandian Phase: Mahila-Samitis and the Role of Women in the Indian National Movement. Journal of Women Empowerment and Studies (JWES) ISSN: 2799-1253, 2(01), 26-29.

Bhat, R. M. (2021). Reign of Utpala Dyansty with Special Reference to Avantiverman (855-883 AD): His Irrigation Works and Agricultural Development-A Historical Study. International Journal of Agriculture and Animal Production (IJAAP) ISSN 2799-0907, 1(02), 10-16.

Bhat, R. M. (2022). CULTURAL HERITAGE OF EARLY KASHMIR-A STUDY. International Journal of Educational Review, Law And Social Sciences (IJERLAS), 2(4), 571-576.

Bhat, R. M. (2019). Ghadar Movement: Har Dayal and His Ideological Formulations. Think India Journal, 22(14), 2353-2363.

Bhat, R. M. (2022). Legacy of Buddhism in Kashmir. Journal of Psychology and Political Science (JPPS) ISSN 2799-1024, 2(03), 23-30.

Bhat, R. M. (2018). Shawl Industry in Kashmir from 1846-1907 with Special Reference to the Dogra Rule. In Source: Proceedings of the South Indian History Congress (Vol. 38, pp. 554-557).

Bhat, R. M. (2023). DR. BHIM RAO AMBEDKAR’S ADVOCACY OF WOMEN RIGHTS. MORFAI JOURNAL, 2(4), 730-736.

Bhat, R. M. (2023). THE GHADAR MOVEMENT: IGNITING THE FLAME OF FREEDOM IN INDIA. International Journal of Educational Review, Law And Social Sciences (IJERLAS), 3(4), 1123-1131.

Bhat, R. M., Rajan, P., & Gamage, L. (2023). Redressing Historical Bias: Exploring the Path to an Accurate Representation of the Past. Journal of Social Science, 4(3), 698-705.

Bhat, R. M. (2022). Queen Yasovati: A Descriptive Study on her Leadership in the Kingdom of Kashmir. Journal of Psychology and Political Science (JPPS) ISSN 2799-1024, 2(05), 11-17.

Bhat, R. M., & Rajeshwari, R. (2022, December). DIASPORIC CULTURE AND INTERNATIONAL RELATIONS-A HISTORICAL STUDY. In International Conference on Health Science, Green Economics, Educational Review and Technology (Vol. 4, pp. 41-46).

Bhat, R. M. (2022). Historical Review of Indian Constitution. TRADITIONAL JOURNAL OF LAW AND SOCIAL SCIENCES, 1(02), 100-110.

Bhat, R. M., Silllalee, A., & Kandasamy, L. S. (2023). Concepts and Contexts: The Interplay of Philosophy and History in Understanding Human Society. East Asian Journal of Multidisciplinary Research, 2(6), 2581-2590.