Pengaruh Good Corporate Governance Terhadap Financial Reporting Quality dimoderasi oleh Ukuran Perusahaan

Fawzi, Adhitya Perdana Noor and Carolina, Yenni (2022) Pengaruh Good Corporate Governance Terhadap Financial Reporting Quality dimoderasi oleh Ukuran Perusahaan. Jurnal Akuntansi Manajemen Bisnis dan Teknologi, 2 (1). pp. 141-156. ISSN 2715-7083

	Text 24. Pengaruh Good Corporate Governance Terhadap Financial Reporting Quality dimoderasi oleh Ukuran Perusahaan.pdf Download (1704Kb)
	Text 24. Turnitin_Pengaruh Good Corporate Governance.pdf Download (3333Kb)

Abstract

This study aims to determine whether corporate governance as proxied through institutional ownership, managerial ownership, independent commissioners, has an influence on the Quality of Financial Reporting. In addition, to test empirically whether firm size can moderate the GCG relationship. The sample used in this study are manufacturing companies listed on the BEI as many as 44 companies. This research is a causal research using secondary data. The analytical tool used in this study uses MRA (Moderated Analysis Regression) with SPSS application tools. Based on the results of this study, Institutional Ownership, Managerial Ownership, and Independent Board of Commissioners with moderated Firm Size simultaneously have a significant effect on Financial Reporting Quality in manufacturing companies listed on the IDX in 2019-2020. Separately, the variables of Institutional Ownership, Managerial Ownership have no effect on the quality of financial reporting. While the independent board of commissioners variables affect the quality of financial reporting.

Item Type:

Article

Contributors: