Company Monitoring Analysis on Financial Report Quality in Indonesia Stock Exchange Manufacturing Sector
Journal Title: Academic Journal of Economic Studies - Year 2018, Vol 4, Issue 4
Abstract
This research study aims to get information about the company monitoring analysis in manufacturing sector of Indonesia Stock Exchange. The sample used in the study was Indonesia Stock Exchange Manufacturers that were consisted of 100 respondents in 5 years observation. Probability sampling method and proportionate stratified random sampling, Statif, technique was employed in the study. The analysis model used in the study was SEM (Structural Equation Model) analysis, with partial least square alternative method by using SmartPLS software. The study found that simultaneously, monitoring and the quality of external auditor have significant effect on the quality of the market-based financial report. Whereas partially, monitoring has significant effect on the quality of the market-based financial report and the quality of external auditor does not have significant effect on the quality of the market-based financial report.
Authors and Affiliations
Abdul Nasser Hasibuan
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