P PENGARUH KUALITAS LAPORAN KEUANGAN TERHADAP NILAI PERUSAHAAN DIMODERASI KETIDAKPASTIAN LINGKUGAN : PENGARUH KUALITAS LAPORAN KEUANGAN TERHADAP NILAI PERUSAHAAN DIMODERASI KETIDAKPASTIAN LINGKUGAN

Lanny Santoso; Irenius Dwinanto Bimo

doi:10.25170/jak.v17i2.4370

Authors

Lanny Santoso Atma Jaya Catholic University of Indonesia
Irenius Dwinanto Bimo Atma Jaya Catholic University of Indonesia

DOI:

https://doi.org/10.25170/jak.v17i2.4370

Keywords:

Kualitas Laporan Keuangan, Nilai Perusahaan, Ketidakpastian Lingkungan, manajemen laba

Abstract

This research aims to study the effect of financial statement quality on firm value by considering environmental uncertainty as a moderating variable. The sample of this study is non-financial service companies listed on the Indonesian Stock Exchange (IDX) from 2011 to 2021. The test used balanced panel regression panel data regression with a common effect model. The test results provide empirical evidence that quality financial reports affect firm value. Environmental uncertainty influences the relationship between financial statement quality and firm value when considering business environment factors. This empirical evidence shows that capital owners consider the quality of the company's financial statements in making investment decisions. Capital owners consider business environmental conditions, especially when environmental conditions are uncertain when making investment decisions

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