Determinan Kualitas Pelaporan Keuangan: Bukti Empiris pada Perusahaan Sektor Pertanian yang Terdaftar di Bursa Efek Indonesia Periode 2020–2022

Abstract

This study aims to examine the effect of audit quality, audit committee, firm size, and leverage on the quality of financial reporting in agricultural sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2022 period. Financial reporting quality is proxied by accounting conservatism. This research employs a quantitative approach with a causal research design using secondary data obtained from the annual reports and financial statements of the sample companies. The sample consists of 24 agricultural companies selected through purposive sampling, resulting in a total of 60 firm-year observations. Data were analyzed using binary logistic regression with the assistance of EViews software. The findings indicate that audit quality, audit committee, firm size, and leverage do not have a statistically significant effect on financial reporting quality. These results suggest that the quality of financial reporting in agricultural companies has not been significantly influenced by the four variables examined. Therefore, financial reporting quality is likely to be affected by other factors, such as the effectiveness of internal controls, the implementation of good corporate governance, profitability, ownership structure, and earnings management practices. This study is expected to contribute to the accounting literature, particularly regarding the determinants of financial reporting quality in the agricultural sector, and to provide valuable insights for investors, auditors, corporate management, and regulators in enhancing financial reporting transparency and reliability.