THE INFLUENCE OF AUDITOR QUALITY AND GOOD CORPORATE GOVERNANCE ON THE QUALITY OF FINANCIAL STATEMENTS
Keywords:
AUDITOR QUALITY, GOOD CORPORATE GOVERNANCE, FINANCIAL STATEMENTSAbstract
This research aims to analyze the influence of auditor
quality and good corporate governance on the quality
of financial reports. The research method used is a
quantitative research method with a descriptive and
verification approach. The sample in this research
was 45 banking companies that were listed on the
Indonesia Stock Exchange (BEI) in 2019-2021. The
audit quality variable is proxied using the type of
public accounting firm,good corporate governance
protected using institutional ownership, board of
commissioners and audit committee, while the
quality of financial reports is proxied using return of
equity, namely profit divided by equity. Hypothesis
testing is carried out using descriptive statistical
methods, classical assumption testing, multiple linear
regression analysis, and hypothesis testing. Until
2021, there will be 78 observations of financial report
data and audit reports. The results of the hypothesis
test show that auditor quality and good corporate
governance have a significant effect on the quality of
financial reports.
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