PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP TINGKAT KEPATUHAN PENYAJIAN LAPORAN KEUANGAN SESUAI PSAK 1

Caroline Pujiono, Elsa Imelda

Abstract


The purpose of this study is to analyze of a firm’s characteristics, which include the profitability, industry type, and liquidityon the level of compliance in presenting financial statement based on PSAK 1 to the service firm registered in the Indonesian Stock Exchange on the period 2016-2018. The samples in this studytaken using a purposive sampling method. The data in this study is processed by Eviews 10.0, the result shows that the level of compliance in presenting financial statements based on PSAK 1 of Indoneisan companiesis

82.55%  in  average.  The  regression  analysis  shows  a  significant  relationship  between industry type with the compliance level. The other independent variable, profitability and liquidityinsignificant on the compliance level based on PSAK 1.


Keywords


Level of Compliance; Profitability; Industry Type; Liquidity.

Full Text:

PDF


DOI: http://dx.doi.org/10.24912/jpa.v2i2.7658

Refbacks

  • There are currently no refbacks.