CFO Sebagai Akuntan Profesional, Bankir, dan Kualitas Laporan Keuangan

  • Sigit Kurnianto Universitas Airlangga
  • Nola Gama Mareta Fakultas Ekonomi dan Bisnis, Universitas Airlangga, Indonesia

Abstract

The research was conducted with the aim of examining the influence of the presence of a Chief Financial Officer with a professional accountant license on the quality of financial reports. Quantitative data was used in this research with a sample of 137 manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2018 period. The results of this research indicate that the presence of a CFO licensed as a professional accountant does not have a significant positive effect on the quality of financial reports. The results of this research also show that the presence of bankers on the board of directors has a significant negative effect on the quality of financial reports as measured by earnings management.


Keywords: Bankers; Board of Directors; Chief Financial Officer; Quality of Financial Statements; Earnings Management

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Published
2023-10-30
How to Cite
KURNIANTO, Sigit; MARETA, Nola Gama. CFO Sebagai Akuntan Profesional, Bankir, dan Kualitas Laporan Keuangan. E-Jurnal Akuntansi, [S.l.], v. 33, n. 10, p. 2814-2830, oct. 2023. ISSN 2302-8556. Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/92893>. Date accessed: 21 nov. 2024. doi: https://doi.org/10.24843/EJA.2023.v33.i10.p20.
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