JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi)
Vol. 12 No. 2 (2026): April 2026

Analysis of the Influence of Corporate Governance Quality, Auditor Reputation, and Board Independence on the Financial Reporting Quality of Property Companies in Indonesia




Article Info

Publish Date
01 Apr 2026

Abstract

The goal of this study is to show how the three factors of corporate governance quality, auditor reputation, and board independence determine the financial reporting quality of Indonesian property companies. Quality of financial reporting made the property industry, which is capital-intensive and very complicated, transparent and trustworthy in the eyes of the market; this was the point of the present research. A quantitative explanatory method was adopted by the researchers, and the secondary data used was from the financials and annual reports of property firms listed on the Indonesia Stock Exchange. The population of the research was determined through purposive sampling and multiple linear regression analysis was then performed. The findings suggest that corporate governance quality, auditor’s reputation, and board independence significantly and positively affect financial reporting quality. The present study makes a theoretical contribution, thus enriching the literature on accounting and corporate governance concerning the determinants of financial reporting quality. On the practical side, the outcomes of this research act as a compass for the management of companies, auditors, and regulators, in their endeavours to enhance the quality of financial reports and the trust of stakeholders in Indonesian property companies.

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Journal Info

Abbrev

jemsi

Publisher

Subject

Economics, Econometrics & Finance

Description

JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) is an electronic independent international scientific and academic journal that aims to publish scholars’ original and high-quality manuscripts and reports in all fields of business. JEMSI adheres to an open access policy to accelerate the ...