Main Article Content
Abstract
Research Methodology: This study employed a systematic literature review. This study mapped the research topics, methods, populations, and theories across 115 articles.
Theoretical and Policy Implications: The results of the analysis can provide an overview of potential future research and a picture of the state of financial report quality in Indonesia.
Research Novelty - Mapping into four classifications: research topic, research method, research population, and research theory, using articles indexed in Sinta Indexes 1 to 6 on the topic of financial report quality, with an observation period of 2010-2024.
Article Details
Copyright (c) 2025 Yuni Rimawati, Tito IM. Rahman Hakim, Faradila Yuliana Putri
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References
- Amanda, D. P., Hakim, T. I. R., & Zuhdi, R. (2024). Does the cost behavior remain sticky? A 20- year literature review of cost stickiness. Journal of Accounting and Invesment, 25(2), 551–567. https://doi.org/10.18196/jai.v25i2.20 919 Azis,
- A. D., & Zulma, G. W. M. (2024). Does business environment uncertainty impact the quality of financial reporting? Jurnal Akuntansi Multiparadigma, 14(3), 438–450. https://doi.org/10.21776/ub.ja%02mal .2023.14.3.3
- Efendi, F., Purnobasuki, H., Harisanty, D., Oktariningtias, D. A., & Khairunnisa, S. (2024). Mentorship program to elevate journal quality and rankings in Indonesia: A case study. ScienceEditing, 11(2), 149–154. https://doi.org/10.6087/kcse.344
- El-Dyasty, M. M., & Elamer, A. A. (2023). Female leadership and financial reporting quality in Egypt. Journal of Applied Accounting Research, 24(3), 583–605. https://doi.org/10.1108/JAAR-11- 2021-0315
- Feng, Y., & He, F. (2020). The effect of environmental information disclosure on environmental quality: Evidence from Chinese cities. Journal of Cleaner Production, 276, 124027. https://doi.org/10.1016/j.jclepro.2020. 124027
- Guskhairani, U., & Zulvia, D. (2024). Pengaruh internal audit dan sistem informasi akuntansi terhadap kualitas laporan keuangan pemerintah daerah Kota Padang. Jurnal Revenue, 4(2), 748–757. https://doi.org/10.46306/rev.v4i2.357
- Hadis, F., Ihsan, H., Dwiharyadi, A., Septriani, Y., & Afni, Z. (2022). Pengaruh pemanfaatan teknologi informasi, kompetensi sumber daya manusia terhadap kualitas laporan keuangan. Akuntansi dan Manajemen, 17(2), 106–121. https://doi.org/10.30630/jam.v17i2.2 02
- Hariyani, E., Aswar, K., Wiguna, M., Ermawati, & Anisma, Y. (2022). Factors influencing financial statement disclosure: Empirical evidence from Indonesia. Investment Management and Financial Innovations, 19(2), 230–237. https://doi.org/10.21511/imfi.19(2).20 22.20
References
Amanda, D. P., Hakim, T. I. R., & Zuhdi, R. (2024). Does the cost behavior remain sticky? A 20- year literature review of cost stickiness. Journal of Accounting and Invesment, 25(2), 551–567. https://doi.org/10.18196/jai.v25i2.20 919 Azis,
A. D., & Zulma, G. W. M. (2024). Does business environment uncertainty impact the quality of financial reporting? Jurnal Akuntansi Multiparadigma, 14(3), 438–450. https://doi.org/10.21776/ub.ja%02mal .2023.14.3.3
Efendi, F., Purnobasuki, H., Harisanty, D., Oktariningtias, D. A., & Khairunnisa, S. (2024). Mentorship program to elevate journal quality and rankings in Indonesia: A case study. ScienceEditing, 11(2), 149–154. https://doi.org/10.6087/kcse.344
El-Dyasty, M. M., & Elamer, A. A. (2023). Female leadership and financial reporting quality in Egypt. Journal of Applied Accounting Research, 24(3), 583–605. https://doi.org/10.1108/JAAR-11- 2021-0315
Feng, Y., & He, F. (2020). The effect of environmental information disclosure on environmental quality: Evidence from Chinese cities. Journal of Cleaner Production, 276, 124027. https://doi.org/10.1016/j.jclepro.2020. 124027
Guskhairani, U., & Zulvia, D. (2024). Pengaruh internal audit dan sistem informasi akuntansi terhadap kualitas laporan keuangan pemerintah daerah Kota Padang. Jurnal Revenue, 4(2), 748–757. https://doi.org/10.46306/rev.v4i2.357
Hadis, F., Ihsan, H., Dwiharyadi, A., Septriani, Y., & Afni, Z. (2022). Pengaruh pemanfaatan teknologi informasi, kompetensi sumber daya manusia terhadap kualitas laporan keuangan. Akuntansi dan Manajemen, 17(2), 106–121. https://doi.org/10.30630/jam.v17i2.2 02
Hariyani, E., Aswar, K., Wiguna, M., Ermawati, & Anisma, Y. (2022). Factors influencing financial statement disclosure: Empirical evidence from Indonesia. Investment Management and Financial Innovations, 19(2), 230–237. https://doi.org/10.21511/imfi.19(2).20 22.20