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Deteminants of Quality of Financial Report: Analysis of The Role of Political Connection | ||
| Interdisciplinary Journal of Management Studies | ||
| مقالات آماده انتشار، پذیرفته شده، انتشار آنلاین از تاریخ 22 اردیبهشت 1405 | ||
| نوع مقاله: Research Paper | ||
| شناسه دیجیتال (DOI): 10.22059/ijms.2026.396062.677660 | ||
| نویسندگان | ||
| harry pambudi* 1؛ Lela Nurlaela Wati2؛ Martino Wibowo3 | ||
| 1Jl. Sirih Kuning No. 49B Pancoran Mas | ||
| 2Departement of Financial Management, Faculty of Economy, Muhammadiyah University of Technology, Jakarta, Indonesia | ||
| 3Department of Financial Management, Faculty of Economy, Open University, Jakarta, Indonesia | ||
| چکیده | ||
| This study examines the impact of Political Connection on Capital Structure and Corporate Governance, and their combined effect on the Quality of Financial Report. The study used 97 Indonesian listed companies with over 10 years of operation, including those with political, family, and government ownership. Using random sampling and panel data regression, the study found a significant positive relationship between Political Connection and the Quality of Financial Report, proxied by Earnings Management using Modified J. Models. Interestingly, Capital Structure had no direct link to Earnings Management, but its relationship with Earnings Management became significantly negative when moderated by Political Connection. Regarding Corporate Governance, Board Size was negatively associated with Earnings Management, while the Proportion of Independent Commissioners had a significant positive relationship. When moderated by Political Connection, Board Size's influence on Earnings Management became significantly positive, whereas the Proportion of Independent Commissioners' influence turned significantly negative. The study concludes that political connections are a key strategy for management, often leading to financial report manipulation to benefit the company and its shareholders. Due to its limited scope (Indonesia, 2018-2020), the findings cannot be generalized to other countries. | ||
| کلیدواژهها | ||
| Political Connection؛ DAR؛ Corporate Governance؛ Discretionary Accruals | ||
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آمار تعداد مشاهده مقاله: 28 |
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