Open AccessTHE ROLE OF CORPORATE GOVERNANCE ON FINANCIAL STATEMENT QUALITY AND INVESTOR REACTION
Author(s) -
Devica Pratiwi,
Syane Mulyawan,
Zefanya Evans Lino
Publication year - 2020
Publication title -
dinasti international journal of economics, finance and accounting/dinasti international journal of economics, finance and accounting
Language(s) - English
Resource type - Journals
eISSN - 2721-303X
pISSN - 2721-3021
DOI - 10.38035/dijefa.v1i1.202
Subject(s) - audit committee , accounting , business , stock exchange , financial statement , corporate governance , audit , chief audit executive , population , quality audit , annual report , control (management) , finance , joint audit , internal audit , economics , management , medicine , environmental health
The purpose of this paper is to examine the effect of the number of boards of directors, boards of commissioners, audit committees, the background of the audit committee on the quality of financial statements and the reaction of investors with ROA as a control variable. The population in this study is the annual report of banking company listed on the Indonesia Stock Exchange on 2018. The analysis method in this study is the multiple linear regression analysis using SPSS. Based on simultaneous test results, the number of boards of directors, boards of commissioners, audit committees, the background of the audit committee have a significant influence on the investor's reaction to ROA as a control variable, but had no effect on the quality of financial statements.