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

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.