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All Journal Gemilang: Jurnal Manajemen dan Akuntansi
Annisa As Alukal Jannah
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Humanities

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Pengaruh Corporate Governance Terhadap Kualitas Laporan Keuangan Pada Perusahaan Manufaktur Di Indonesia Syabina Maharani Zelovena; Annisa As Alukal Jannah; Ratih Kususmastuti
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 3 No. 3 (2023): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v3i3.632

Abstract

This study aims to analyze the effect of corporate governance on the quality of financial statements in manufacturing companies in Indonesia. This study uses a qualitative approach to literature studies by collecting data from sources such as academic journals, books, and reports from capital market regulators in Indonesia. The results show that good corporate governance, such as the independence of the board of directors, the right size of the board, and an effective audit committee, have a positive influence on the quality of the financial statements of manufacturing companies in Indonesia. In addition, this study also shows that the existence of clear corporate governance policies and management commitment to implementing good corporate governance also contribute to improving the quality of financial reports. The findings of this study are expected to provide input for manufacturing companies in Indonesia to pay more attention to good corporate governance in order to improve the quality of their financial reports.
Co-Authors Ratih Kususmastuti Syabina Maharani Zelovena