Company Monitoring Analysis on Financial Report Quality in Indonesia Stock Exchange Manufacturing Sector

Abdul Nasser Hasibuan ()

Academic Journal of Economic Studies, 2018, vol. 4, issue 4, 162-175

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.

Keywords: Company monitoring; board of directors? composition; financial report quality; economic consequent; information asymmetry and equity capital cost (search for similar items in EconPapers)
JEL-codes: D53 G14 L60 (search for similar items in EconPapers)
Date: 2018
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