EAS Publisher | Analysis of Influence of Managerial Skills, Company Diversification Policy, Audit Committee, and External Audit and Their Impact on the Financial Reporting Aggressiveness (Study in Public Listed Manufacturing Companies)

Analysis of Influence of Managerial Skills, Company Diversification Policy, Audit Committee, and External Audit and Their Impact on the Financial Reporting Aggressiveness (Study in Public Listed Manufacturing Companies)

DOI : https://doi.org/10.36349/easjebm.2020.v03i11.002

PDF

HTML

XML

1035 Downloads 21 Views

Abstract: The study is aimed to examine and analyze the influence of managerial skills, company diversification policy, audit committee, and external audit and their impact on the financial reporting aggressiveness. Analysis of regression used in the research is using the panel data approach through purposive sampling on the manufacturing companies listed on the Stock Exchange the period 2006-2017. Results of the study showed that partially company diversification policy and audit committee influence positively and significantly to financial reporting aggressiveness. Meanwhile, managerial skill and external audit partially do not impact significantly on the financial reporting aggressiveness. The research findings also show that managerial skills, diversification policies, audit committees, and external audits have a significant effect simultaneously on the aggressiveness of financial reporting.

TOP EDITORS

Dr. T. Selvankumar
Chief Editor
EAS Journal of Biotechnology and Genetics

Dr. James Kay, PhD
Chief Editor
EAS Journal of Psychology and Behavioural Sciences

Dr. Rejeesh Menon
Chief Editor
EAS Journal of Medicine and Surgery

Dr. S. Jayachandran
Chief Editor
EAS Journal of Dentistry and Oral Medicine

Dr. Md. Habibur Rahman
Chief Editor
EAS Journal of Pharmacy and Pharmacology

Dr. Benard Chemwei, PhD
Chief Editor
East African Scholars Multidisciplinary Bulletin

NFI Joseph Lon
Chief Editor
EAS Journal of Humanities and Cultural Studies

Prof. Dr. Nazir Ahmad Suhail
Chief Editor
East African Scholar Journal of Engineering and Computer Sciences

Dr. Hamid Osman Hamid
Chief Editor
EAS Journals of Radiology and Imaging Technology

Dr. BOUCENNA Mounir
Chief Editor
EAS Journal of Veterinary Medical Science

OPEN ACCESS JOURNALS

Dr. Afroza Begum

Lecturer, Dept. of Pharmacology and Therapeutics, Shaheed Monsur Ali Medical College & Hospital, Uttara, Dhaka-1230, Bangladesh

BEST AUTHOR

Of The Month

TRACK YOUR ARTICLE

Enter the Manuscript Reference Number (MRN)

Get Details