%A NIM. 16840006 NISRINASARI
%O DR. H. SLAMET HARYONO, SE, M.Si.
%T MANAJEMEN LABA, BIAYA AGENSI PERUSAHAAN, CURRENT EARNINGS, BIG FOUR DAN UMUR PERUSAHAAN TERHADAP KETERBACAAN LAPORAN TAHUNAN
( Studi Empiris di Perusahaan Pertambangan Indonesia dan Malaysia yang terdaftar di Daftar Efek Syariah & Majlis Penasihat Syariah Tahun 2013-2018)
%X Annual report are the main source of information for investors and stakeholders. Difficulties with the readability of these reports may therefore have serious consequences. In this study earnings management, agency costs, current earnings, big four and company age are factors that affect the readability of annual reports. The Gunning Fox Index is a measuring tool for measuring readability and focuses on discussion management and analysis section (MD&A) of Mining Company annual reports. Daftar Efek Syariah (DES) in Indonesia and the Majlis Penasihat Syariah (MPS) in Malaysia are used as samples in the study. The sample period used starts from 2013 to 2018. The results of this study indicate that earnings management and agency costs have a positive effect on the readability of the annual report and the current earnings, big four and company age has a significant negative effect on the readability of the annual report. While earnings management in Indonesia has no effect on the readability of annual reports.
%K annual report readability, earnings management, corporate agency cost, current earnings, big four and firm age
%D 2020
%I UIN SUNAN KALIJAGA YOGYAKARTA
%L digilib39806