Business, Management and Accounting
3 years ago

Stronger Corporate Governance Boosts Financial Statement Integrity, Empowering Investors and Consumers

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Integrity Of Financial Statements And The Factors
Dirvi Surya Abbas, Indra Gunawan Siregar, Basuki Basuki

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The study looked at how corporate governance, company size, and leverage affect the accuracy of financial statements in certain Indonesian companies. They analyzed data from 2013 to 2017 and found that having independent commissioners and an audit committee can improve financial statement integrity, while leverage does not have an impact.