Analysis Of Financial Performance Characteristics Toward The Quality Of Financial Report And Impact On Economic Consequences Of Manufacturing Industry In Bursa Efek Indonesia
Journal Title: IOSR journal of Business and Management - Year 2018, Vol 20, Issue 8
Abstract
This study aimed at analyzing the financial performance for the quality of financial report and its impact on the economic consequences in manufacturing industry Bursa Efek Indonesia. The samples were manufacturing Bursa Efek Indonesia which consist of 100 respondents during 5 years observation. The analysis model used in this study was SEM (Structural Equation Model). This study found characteristics of financial performance had no influence on the quality of market-based financial report. While financial performance characteristics have significant impact on the quality of the accounting-based financial report. For the intervening variables influence the company's performance with intervening variable market-based financial report and accounting had significant effect, it is quite larger than the direct impact.
Authors and Affiliations
Abdul Nasser Hasibuan, Dr IAIN Padangsidimpuan
Keywords
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- EP ID EP412365
- DOI 10.9790/487X-2008050710.
- Views 82
- Downloads 0
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