Analysis Of The Quality Of Financial Reporting Before The Pandemic And During The Covid-19 Pandemic In Manufacturing Companies Listed On The Indonesian Stock Exchange

The decline in the quality of financial reports was caused by external factors, namely the Covid-19 pandemic. The Covid-19 pandemic impacts all aspects of life, including the business world. The company aims to provide accurate and reliable financial report information to stakeholders for informed decision-making. This research aims to determine the differences in the quality of financial reports before and during the Covid-19 pandemic in manufacturing companies in 2017-2022. This type of research is quantitative research. The population in this research is manufacturing companies, totaling 229 companies that remain in manufacturing. The research sample was 79 with a sampling technique using purposive sampling with the criteria of manufacturing companies listed on the Indonesian Stock Exchange, manufacturing companies that were no longer listed on the Indonesian Stock Exchange for the period 2017-2022, manufacturing companies that did not release annual reports in a row. Consecutively for the 2017-2022 period, manufacturing companies that do not use the rupiah currency in financial reports, and companies that do not provide accounts by research ratios. The data analysis technique in this research uses the wilcoxon signed rank test with SPSS 25. Based on the research states that there are differences in the quality of manufacturing companies' financial reports before and during the Covid-19 pandemic except, the Profit Decline Avoidance Ratio (PDAR) and the Accrual Ratio (AR) which show that there is no significant difference in the quality of financial reports before and during the Covid-19 pandemic in manufacturing companies.