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
Keywords:
Anggota Dewan Komisaris, Komisaris Independen, Komite Audit, Latar Belakang Pendidikan Dewan Komisaris, Kualitas Laporan KeuanganAbstract
This study aims to examine and analyze the influence of
corporate governance and the educational characteristics
of the board of commissioners on financial report quality.
Using a quantitative research design, the population in this
study includes industrial sector companies listed on the
Indonesia Stock Exchange. Based on the purposive
sampling method, a sample of 54 companies was obtained
with 162 observations over 3 years. The results show that
the number of board of commissioners members has a
positive effect on financial report quality as measured by
discretionary accruals, the proportion of independent
commissioners also has a positive effect, the audit
committee has no effect on financial report quality, and
the educational background of the board of commissioners
has a negative effect on discretionary accruals, indicating
improved financial report quality
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