Pengaruh Umur Perusahaan, Ukuran Perusahaan, dan Leverage Keuangan Terhadap Kualitas Laporan Keuangan (Studi Kasus pada Perusahaan Food and Beverage yang Terdaftar di BEI Periode Tahun 2017-2019)

Abstract

Abstract

This study aims to analyze the effect of company age, company size, and financial leverage on the quality of financial statements of food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the period 2017 - 2019. The method used in this study is multiple linear regression analysis. The sample used in this study refers to Sugiyono's purposive sampling technique, which is a method that has a sample selection response based on certain criteria. The number of samples used was 14 companies that met the criteria. The results of this study also show that there is a significant influence between the variables of company age, company size, and financial leverage on the variable quality of financial statements in food and beverage companies for the 2017-2019 period. Meanwhile, the partial test results have a significant negative effect on company age on the quality of financial statements of food and beverage companies for the period 2017-2019, company size has a significant positive effect on the quality of financial statements of food and beverage companies for the period 2017-2019, and financial leverage has a negative and insignificant effect. on the quality of financial reports in food and beverage companies for the period 2017. - 2019.

 

Keywords: Company age, company size, financial leverage, and quality of financial reports