Pengaruh Audit Fee, Pergantian Manajemen, Pertumbuhan Perusahaan, Ukuran Perusahaan dan Manajemen Laba Terhadap Kualitas Laporan Keuangan (Studi pada Perusahaan LQ 45 di Bei Tahun 2020-2022)

Abstract

This study aims to determine the influence of audit fees, management turnover, company growth, company size, and earnings management on the quality of financial reports in LQ 45 companies listed on the Indonesia Stock Exchange (IDX) for the years 2020-2022. This research is associative in nature and employs a quantitative approach. The type of data used in this study is secondary data, with a sample size of 45 LQ 45 companies on the Indonesia Stock Exchange (IDX). The analytical technique used is multiple linear regression analysis. The results of this study indicate that, partially, audit fees have a positive and significant effect on the quality of financial reports in LQ 45 companies listed on the IDX for the years 2020-2022. Management turnover has a positive and significant effect on the quality of financial reports in LQ 45 companies listed on the IDX for the years 2020-2022. Company growth has a positive and significant effect on the quality of financial reports in LQ 45 companies listed on the IDX for the years 2020-2022. Company size does not affect the quality of financial reports in LQ 45 companies listed on the IDX for the years 2020-2022. Earnings management has a positive and significant effect on the quality of financial reports in LQ 45 companies listed on the IDX for the years 2020-2022. Simultaneously, audit fees, management turnover, company growth, company size, and earnings management have a positive and significant effect on the quality of financial reports in LQ 45 companies listed on the IDX for the years 2020-2022.