期刊名称：Russian Journal of Agricultural and Socio-Economic Sciences
印刷版ISSN：2226-1184
电子版ISSN：2226-1184
出版年度：2018
卷号：78
期号：6
页码：75-84
DOI：10.18551/rjoas.2018-06.08
语种：English
出版社：Russian Journal of Agricultural and Socio-Economic Sciences
摘要：This study examines the effect of Good Corporate Governance (GCG) and Tri Hita Karana (THK) Culture on the Quality of Financial Reporting conducted on money changer in Badung Regency. The analysis technique used in this research is multiple linear regression analysis. This study only got questionnaires that returned as much as 82% of the questionnaires distributed in 88 companies. The questionnaire was filled by the respondents of the study consisting of owner, manager, accounting and teller. Based on data from the questionnaire, the researched conclusions are obtained that support the hypothesis, where H1 accepted which means GCG positively affect the quality of financial reporting. Likewise, H2 is accepted which means THK culture has a positive influence on the quality of financial reporting.
