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All Journal Journal of Trends Economics and Accounting Research International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) International Journal of Economics and Management Research
Dani Sopian
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : International Journal of Economics and Management Research

 1 
Analyst of the Influence of Corporate Governance and Leverage on the Quality of Financial Reports Iis Nurlela; Dani Sopian
International Journal of Economics and Management Research Vol. 4 No. 2 (2025): August: International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v4i2.331

Abstract

This study aims to analyze the effect of corporate governance (proxied by audit quality and managerial ownership) and leverage on the quality of financial reports of property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 period. The research method employs a quantitative approach with purposive sampling technique in sample selection. Data were processed using multiple linear regression analysis. The results show that audit quality has a significant effect on the quality of financial reports, while managerial ownership and leverage do not have a significant effect. These findings indicate the crucial role of auditors in enhancing the transparency and reliability of financial reporting.
Co-Authors Ariyanti, Valentina Dina Amellia Rohiati Iis Nurlela Intan Pramesti Dewi Solihatunnisa, Ermi Wulan Laelasari