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 (Universitas Bhayangkara Jakarta Raya)
Istianingsih (Universitas Bhayangkara Jakarta Raya)
Aloysius Harry Mukti (Universitas Bhayangkara Jakarta Raya)

Indonesian Journal of Economics and Strategic Management
Vol. 4 No. 3 (2026): September

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