DOES BUSINESS ENVIRONMENT UNCERTAINTY IMPACT THE QUALITY OF FINANCIAL REPORTING?

Azolla Degita Azis, Gandy Wahyu Maulana Zulma

Abstract


Abstrak – Apakah Ketidakpastian Lingkungan Bisnis Berdampak pada Kualitas Laporan Keuangan?

Tujuan Utama – Penelitian ini bertujuan untuk menguji ketidakpastian lingkungan bisnis berpengaruh terhadap kualitas laporan keuangan

Metode – Metode penelitian ini menggunakan metode Generalized Least Square. Sampel penelitian ini adalah perusahaan publik Indonesia dari tahun 2019 hingga 2020.

Temuan Utama - Manajer cenderung memanipulasi akrual laba ketika menghadapi ketidakpastian lingkungan yang tinggi. Hal tersebut dapat menurunkan kualitas pelaporan keuangan perusahaan. Efek negatif ketidakpastian terhadap kualitas pelaporan keuangan cenderung lebih tinggi untuk perusahaan yang menghadapi lingkungan yang kompleks dan dinamis.

Implikasi Teori dan Kebijakan - Penelitian ini memberikan temuan empiris bahwa ketidakpastian lingkungan bisnis dapat mengurangi kualitas pelaporan keuangan. Selain itu, teori agensi menjadi semakin relevan dalam situasi bisnis yang tidak relevan.

Kebaruan Penelitian - Penelitian ini telah mempertimbangkan aspek kompleksitas dan lingkungan yang dinamis pada variabel kontekstual kritis yang dapat mempengaruhi kualitas pelaporan keuangan.

 

Abstract - Does Business Environment Uncertainty Impact the Quality of Financial Reporting?

Main Purpose - This study aims to test the uncertainty of the business environment affects the quality of financial statements.

Method - The research method used is Generalised Least Square method. The sample of this study is Indonesian public companies from 2019 to 2020.

Main Findings - Managers tend to manipulate earnings accruals when facing high environmental uncertainty. This can reduce the quality of the company's financial reporting. The negative effect of uncertainty on financial reporting quality tends to be higher for companies facing complex and dynamic environments.

Theory and Practical Implications - This study provides empirical findings that business environment uncertainty can reduce financial reporting quality. In addition, agency theory becomes increasingly relevant in irrelevant business situations.

Novelty - This study has considered aspects of complexity and dynamic environments on critical contextual variables that can affect financial reporting quality.


Keywords


discretionary accruals; financial reporting quality; profit; uncertainty

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References


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DOI: http://dx.doi.org/10.21776/ub.jamal.2023.14.3.31

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