Uticaj revizije na performanse poslovanja preduzeća
DOI:
https://doi.org/10.46793/Rev26113.119ZKljučne reči:
revizija, profitabilnostiApstrakt
Ovo istraživanje ispituje uticaj revizije finansijskih izveštaja na profitabilnost preduzeća, meren povraćajem na ukupnu imovinu (ROA) uz identifikovanje ključnih determinanti finansijskih performansi preduzeća iz sektora C – prerađivačka industrija i sektora G – trgovina u Republici Srbiji u periodu 2023-2024 godine. Istraživačka hipoteza je da revizija finansijskih izveštaja ima pozitivan uticaj na profitabilnost preduzeća. Modeoml višestruke regresione analize ispitani su efekti nezavisnih varijabli na zavisnu varijablu ROA. Nezavisne varijable odražavaju ključne karakteristike preduzeća - veličinu, likvidnost, zaduženost, učešće stalne imovine i postojanje revizije finansijskih izveštaja. Podaci obuhvataju 200 opservacija. Rezultati pokazuju da likvidnost, zaduženost i revizija finansijskih izveštaja imaju statistički značajan pozitivan uticaj na profitabilnost preduzeća. Veličina preduzeća i učešće stalne imovine ne pokazuju statistički značajan uticaj na ROA. Dobijeni nalazi ukazuju da efikasno upravljanje likvidnošću i finansijskom strukturom, kao i transparentnost finansijskog izveštavanja kroz reviziju, predstavljaju ključne faktore unapređenja profitabilnosti u posmatranim sektorima. Rezultati su od značaja za menadžere, investitore, kreditore i donosioce ekonomskih politika, jer ukazuju na doprinos revidiranhi finansijskhi izveštaja jačanju poverenja eksternih korisnika finansijskih informacija, čime se unapređuje kvalitet i pouzdanost donošenja poslovnih i investicionih odluka u savremenom poslovnom okruženju u Republici Srbiji.
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