Does SAK Online Enhance The Quality of Financial Reporting?

The study aimed to explore the financial reporting quality of Indonesia's sharia commercial banks before and after applying SAK Online using a paired sample t-test. The qualitative characteristics measurement developed by Nijmegen Center for Economics (NiCE) was adopted to assess the financial...

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Bibliographic Details
Main Authors: Any Eliza, Dinda Fali Rifan, Rahmat Fajar Ramdani
Format: Article
Language:English
Published: Ikatan Akuntan Indonesia 2022-09-01
Series:The Indonesian Journal of Accounting Research
Subjects:
Online Access:https://ijar-iaikapd.or.id/index.php/ijar/article/view/615