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Abstract
This research aims to construct scales to measure the quality of financial statement information directly based on sets of characteristics of financial statements quality, published by FASB & IASB 2010. Additionally, based on qualitative research, the study identifies five internal factors affecting the relevance of financial statements information quality, including: earnings management behaviors, top management support, education and training, internal control system efficiency and accountants’ competencies. Based on quantitative research, the study constructed regression model showing the influence of 4 factors, namely earnings managements, top management support, education and training, and accountants competencies om the relevance of financial statements information quality.
Issue: Vol 2 No 1 (2018)
Page No.: 66-76
Published: Dec 28, 2018
Section: Research article
DOI: https://doi.org/10.32508/stdjelm.v2i1.503
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