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Abstract:
This research aims to test empirically The Effect of Operation Cycle (X1), Sale Volatility (X2), Firm Size (X3), Firm maturity (X4) with Financial Reporting Quality (Y). The population of this research is the BUMN companies listed on the Indonesia stock exchange (idx). Method of sampling using a purposive sampling method, so that the number of samples in this research is the 14 companies. Data analysis techniques using descriptive statistics, classic assumption are test multikolinieritas, the autocorrelation test, normality test and heteroskedastisitas test. Hypothesis testing using multiple regression analysis. The result of this research partially indicate that the board of directors, the company's operating cycle (x 1), sales volatility (x 2), size of the company (x 3) and age (x 4) does not affect the quality of the financial reporting (y). The result of this research simultaneously indicate that the board of director, board of the company's operating cycle (x 1), sales volatility (x 2), size of the company (x 3) and age (x 4) does affect the quality of the financial reporting (y).
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