ANALISIS PENGARUH TATA KELOLA PERUSAHAAN TERHADAP KUALITAS LAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2016-2019

Abstract

The purpose of this study was to determine the analysis of the influence of corporate governance on the quality of financial statements in manufacturing companies. Corporate governance variables are proxied into managerial ownership, institutional ownership, audit committee, independent commissioner and firm size. The variable quality of financial statements is measured using the earnings management method. The sampling technique used in this research is purposive sampling. There were 142 manufacturing companies consistently listed on the Indonesia Stock Exchange during 2016-2019. A total of 35 manufacturing companies were sampled in this study. The data used is secondary data from relevant sources. The results showed that corporate governance (managerial ownership, institutional ownership, audit committee, independent commissioners and firm size) simultaneously had a significant effect on the quality of financial statements. Partially, the test results show that the variables of managerial ownership, institutional ownership, and audit committee have a significant positive effect on the quality of financial statements. Meanwhile, independent commissioners and company size have a significant negative effect on the quality of the financial statements of manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2019 period.

Keywords: Good corporate governance, quality of financial reports, earnings management.