JURNAL AKUNTANSI DAN AUDITING
Volume 21, Nomor 1, Tahun 2024

CORPORATE GOVERNANCE AND FINANCIAL TRANSPARENCY: EVIDENCE FROM INDONESIAN MANUFACTURING COMPANIES

Winoto, Surya Adi (Unknown)
Bandi, Bandi (Unknown)

Article Info

Publish Date
17 Jul 2024

Abstract

Corporate scandals enhance shareholders' concerns regarding the company's financial transparency. This study aims to examine the relationship between corporate governance and financial transparency. Multiple regression model is used to test the hypothesis on a sample of manufacturing companies listed on the Indonesian Stock Exchange from 2018 to 2022. The study find that financial transparency increases when frequency of audit committee activity and percentage of institutional ownership increases. However, the study find that independent commissioner has no impact on financial transparency.

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Journal Info
JURNAL AKUNTANSI DAN AUDITING
Website

Abbrev

akuditi

Publisher

Universitas Diponegoro

Subject

Economics, Econometrics & Finance

Description

The scope of journal is: Financial Accounting, Performance measurement and managerial accounting, Auditing, Taxation, Accounting Information Systems, Accounting for public services, Strategic Management Accounting, Transfer pricing, International Accounting, Intellectual capital, Behavioral ...