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(Politeknik Negeri Samarinda, Indonesia)(2) * La Ode Hasiara
(Politeknik Negeri Samarinda, Indonesia)(3) Noor Fachman Tjetje
(Politeknik Negeri Samarinda, Indonesia)(4) Muhammad Suyudi
(Politeknik Negeri Samarinda, Indonesia)*corresponding author
AbstractThe objectives of this study were to establish Management Commitment (MC), human capital, knowledge, honesty, and communication, either directly or indirectly. This study used a quantitative approach with a Structural Equation Modeling (SEM) model. The results of this study showed that: 1) Mana¬gement Commitment, accounting standards, and human capital has a positive and significant im¬pact on the quality of financial reports, 2) Accounting knowledge, Management Commitment, and human capital have a significant positive impact on the quality of communication, 3) Accounting know¬¬ledge and communication does not affect the quality of financial reports, 4) Human capital does not affect the quality of communication. It was concluded that Management Commitment, human capital, and accounting knowledge dominate the quality of the financial reports
KeywordsCompany, Determinant, Quality of Financial Reports
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DOIhttps://doi.org/10.29099/ijair.v6i1.2.603 |
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