ANALISIS KUALITAS LAPORAN KEUANGAN PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) SEBELUM DAN SELAMA PANDEMI COVID-19

Authors

  • Indria Stevani Universitas Islam Negeri Sayyid Ali Rahmatullah Tulungagung, Indonesia
  • Dianita Meirini Universitas Islam Negeri Sayyid Ali Rahmatullah Tulungagung, Indonesia

DOI:

https://doi.org/10.29040/jap.v23i2.7460

Abstract

Abstract This study wants to examine the impact of the COVID-19 pandemic on the quality of financial reports for companies listed on the Indonesia Stock Exchange before and during the COVID-19 pandemic. The independent variable in this study is covid19, while the dependent variable is the quality of financial reports. The research sample consisted of 36 companies listed on the Indonesia Stock Exchange which reported periodically from 2019 to 2020. The data collection method used a purposive sample and this research used secondary data. The research was tested using the SPSS program with the 3-way Anova method and different tests. The results of the study show that the COVID-19 pandemic has a negative effect on the quality of financial reports. This lesson also shows that there are differences in the quality of financial reports before the Covid-19 pandemic and the quality of financial reports after the Covid-19 pandemic. The financial quality of financial reports (2019) has a difference in the quality of financial reports (2020). Keywords: Pandemic Covid19, Quality of Financial Reporting

Author Biography

Indria Stevani, Universitas Islam Negeri Sayyid Ali Rahmatullah Tulungagung

Mahasiswa

References

Anik Yuesti, Putu Kepramareni. 2013. MANAJEMEN KEUANGAN JENDELA PENGELOLAAN BISNIS.

Dewishabrina, Aristia Indah, Endro Sugiartono, dan Ika Ristianingsih. 2021. “Determinan Kualitas Laporan Keuangan.†Jurnal Akuntansi Terapan dan Bisnis 1(2): 115–23.

Febriani, Kurnia Puji, Elin Erlina Sasanti, dan Adhitya Bayu Suryantara. 2022. “Analisis Perbedaan Kinerja Keuangan Antara Sebelum Dan Selama Pandemi Covid-19 (Studi Pada Perusahaan Telekomunikasi Yang Terdaftar Di Bursa Efek Indonesia).†Jurnal Riset Mahasiswa Akuntansi 2(2): 332–46.

Febrita, Restiana Eka. 2019. “KUALITAS LAPORAN KEUANGAN PERUSAHAAN PUBLIK DI INDONESIA.†Carbohydrate Polymers 6(1): 5–10.

Goenawan, Goenawan, Bhakti S. Sastranegara, dan Syamsu Rizal. 2012. “Pengaruh Kualitas Laporan Keuangan Dalam Hubungannya Dengan Pengukuran Kinerja (Studi Kasus pada Pemda Kota Bandar Lampung).†Jurnal Akuntansi dan Keuangan 3(1).

Ikatan Akuntan Indonesia. 2019. “Kerangka Konseptual Pelaporan Keuangan (KKPK).†Dsak Iai: 1–78.

Kurniawan, Rudy, dan Fera Damayanti. 2022. “Analisa Laporan Keuangan Sebelum Dan SesudahPandemi Covid 19 Pada Perusahaan Rokok YangTerdaftar Di Bursa Efek Indonesia.†Jurnal Audit dan Akuntansi Fakultas Ekonomi 11(1): 40–58.

Santiago, Mohammad David, dan Sri Dwi Estiningrum. 2021. “Persepsi dan Pemahaman Pelaku Usaha Terhadap Pentingnya Laporan Keuangan pada UMKM.†9(1): 199–205.

Sari, Arum Puspita. 2014. “Penyusunan dan penyajian laporan keuangan berdasarkan standar akuntansi keuangan entitas tanpa akuntabilitas publik.â€

Sirajuddin, Betri. 2016. “Faktor-Faktor Yang Mempengaruhi Kualitas Laporan Keuangan Pada Perusahaan Bumn Di Kota Palembang.†BALANCE Jurnal Akuntansi dan Bisnis 1(1): 34.

Šušak, Toni. 2020. “The effect of regulatory changes on relationship between earnings management and financial reporting timeliness: The case of COVID-19 pandemic.†Zbornik Radova Ekonomskog Fakultet au Rijeci 38(2): 453–73.

Susmonowati, Trinik. 2018. “Economic Value Added (Eva) Sebagai Pengukuran Kinerja Keuangan Pada Industri Telekomunikasi Suatu Analisis Empirik.†Transparansi Jurnal Ilmiah Ilmu Administrasi 1(1): 101–19.

Downloads

Additional Files

Published

2022-12-22

How to Cite

Stevani, I., & Meirini, D. (2022). ANALISIS KUALITAS LAPORAN KEUANGAN PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) SEBELUM DAN SELAMA PANDEMI COVID-19. Jurnal Akuntansi Dan Pajak, 23(2). https://doi.org/10.29040/jap.v23i2.7460

Issue

Vol. 23 No. 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023

Section

Articles

Citation Check

License

The copyright of the article fully belongs to the Jurnal Akuntansi dan Pajak and publishing rights belong entirely to LLPM STIE AAS Surakarta 

 Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.