Pengaruh tingkat pengungkapan sukarela terhadap kualitas laba

Deskripsi

This study aimed to investigate the effect of voluntary disclosure on 4 earnings quality model: earnings predictability, neutrality, timeliness, and representational faithfulness. These type of earnings quality are discussed on PSAK 2007 as qualitative characteristics of financial statement, on framework for the preparation and presentation of financial statements section. The association between earnings and future cashflow is used as measurement for earnings predictability, abnormal accrual is used as proxy for the neutrality, reporting lag is used as proxy for timeliness, and current ERC is used as proxy for representational faithfulness.Ada tabel