Balqis Nagita Fillia Zunaedi (2021) Hubungan Koneksi Militer Dan Kualitas Laporan Keuangan. Skripsi thesis, UNIVERSITAS AIRLANGGA.

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Abstract

This study aims to provide empirical evidence of the association between military connections and financial reporting quality. The population used in this study are all non-financial companies listed on the Indonesia Stock Exchange during the 2015-2019 period. The number of observations used was 1,394 companies selected using purposive sampling or according to certain criteria. The variables used in this study were the military connection as the independent variable and the financial reporting quality as the dependent variable. The control variables used in this study are company size, ROA, leverage, number of audit committees, big four auditors, and the proportion of independent commissioners. This study uses multiple linear regression for analysis techniques in STATA 14.0 software. The results of this study indicate that military connections had no association with financial reporting quality. On the other hand, the results show that the proportion of directors with military connections is negatively and significantly related to financial reporting quality. However, the results of the study on the proportion of directors are a minor finding because only 48 companies have military connections in directorships. Thus, the results of this study do not support the argument of the upper echelon theory which states that top management describes the characteristics of its organization.

Item Type:	Thesis (Skripsi)
Additional Information:	KKB KK-2 A.156-21 Zun h
Uncontrolled Keywords:	military connection, financial reporting quality, upper echelon theory
Subjects:	H Social Sciences > HJ Public Finance > HJ9-9940 Public finance > HJ9701-9940 Public accounting. Auditing
Divisions:	04. Fakultas Ekonomi dan Bisnis > Akuntansi
Creators:	Creators NIM Balqis Nagita Fillia Zunaedi NIM041711333133
Contributors:	Contribution Name NIDN / NIDK Thesis advisor Novrys Suhardianto NIDN0021058303
Depositing User:	Tatik Poedjijarti
Date Deposited:	12 Jul 2021 01:07
Last Modified:	12 Jul 2021 01:07
URI:	http://repository.unair.ac.id/id/eprint/108588
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