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All Journal Indonesian Journal of Economics and Strategic Management
Erika Nopa Yanti Br Marpaung
Universitas Bhayangkara Jakarta Raya
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PENGARUH TATA KELOLA PERUSAHAAN DAN KARAKTERISTIK PENDIDIKAN DEWAN KOMISARIS TERHADAP KUALITAS LAPORAN KEUANGAN PADA PERUSAHAAN SEKTOR INDUSTRIALS YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2022 - 2024 Erika Nopa Yanti BR Marpaung; Istianingsih; Aloysius Harry Mukti
IJESM Indonesian Journal of Economics and Strategic Management Vol. 4 No. 3 (2026): September
Publisher : Draf Solusi Indonesia

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Abstract

This study aims to examine and analyze the influence ofcorporate governance and the educational characteristicsof the board of commissioners on financial report quality.Using a quantitative research design, the population in thisstudy includes industrial sector companies listed on theIndonesia Stock Exchange. Based on the purposivesampling method, a sample of 54 companies was obtainedwith 162 observations over 3 years. The results show thatthe number of board of commissioners members has apositive effect on financial report quality as measured bydiscretionary accruals, the proportion of independentcommissioners also has a positive effect, the auditcommittee has no effect on financial report quality, andthe educational background of the board of commissionershas a negative effect on discretionary accruals, indicatingimproved financial report quality
Co-Authors Aloysius Harry Mukti Istianingsih