Pengaruh Kualitas Laporan Keuangan terhadap Kinerja Perusahaan
Abstract
Financial reporting quality refers to the ability of financial statements to provide relevant, reliable, understandable, and comparable information that supports stakeholders in making economic decisions. Corporate performance is assessed through the company’s ability to generate profits, manage resources effectively, and maintain business sustainability. The findings indicate that high-quality financial statements positively affect corporate performance by enhancing transparency, reducing information asymmetry, and strengthening stakeholder trust. Conversely, poor-quality reporting decreases the reliability of information and hampers strategic decision-making. This study highlights the importance for companies to maintain strong financial reporting quality in order to demonstrate optimal performance and remain competitive in a dynamic business environment.
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