The Effect of Personal Knowledge of Auditor on Financial Ratio Disclosure Quality UPN Veteran Yogyakarta Abstract The personal knowledge of auditor contributes to the auditor^s expertise in conducting audits and it has opportunity to contribute better to the preparation of financial reporting, including the disclosure of financial ratios. This study aims to prove personal knowledge of auditors^ role in the disclosure of financial ratios and investigates the personal knowledge of auditor component that affects the extent of financial ratio disclosure. The personal knowledge of auditor is measured by depth of knowledge and the width of knowledge. The hypothesis was tested using multiple linear regression analysis. Research sample consists of 488 observations from consumer cyclicals sector, for the period 2020-2023. Research hypothesis was tested using multiple regression analysis. Results shows that the depth of knowledge affect the extent of financial ratio disclosure while the width of knowledge have no effect on the extent of financial ratio disclosure. Keywords: Personal knowledge auditor- financial ratio disclosure- knowledge management- signalling theory- agency theory Topic: Social Science |
ICARSESS 2024 Conference | Conference Management System |