| Autor: |
Agung ULUPUI, I. Gusti Ketut, MURDAYANTI, Yunika, INDRIANI, Susi, ZAKARIA, Adam, PAHALA, Indra, GURENDRAWATI, Etty |
| Předmět: |
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| Zdroj: |
Quality - Access to Success; Aug2022, Vol. 23 Issue 189, p270-276, 7p |
| Abstrakt: |
This study aims to describe the importance of value relevance in the Indonesian manufacturing sector. Along with the capital market industry development, the need for information on these reports that interested parties can use is increasingly high. A company will benefit from adjusting the company's structure and developing and utilizing more innovative financial instruments. The information presented by the financial statements of publicly traded companies must have a qualitative value that is the value of relevance. This study analysis consists of concluding analysis, predicting the implications of the facts of weaknesses found, and providing recommendations. The method used in this study is a quantitative description of the population of manufacturing companies listed on the Indonesia Stock Exchange during the period 2017–2019. The data analysis method uses multiple regression analysis by the SmartPLS program, and the data was collected from 187 annual reports from manufacturing companies. The results of this study have a significant positive effect of company size on value relevance, while there is no significant positive effect on XBRL, sales growth and profitability on value relevance. For future research, it is suggested to add variables such as Corporate Governance, Asymmetry Information, Stakeholder Engagement, Auditor Reputation, and Industry Type to further explain the important role of value relevance. [ABSTRACT FROM AUTHOR] |
| Databáze: |
Supplemental Index |
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