Factors Affecting Corporate Governance and Its Implication on Accounting Information Quality: Indonesia Trusted Company Awardees

Abstract

<p>This study aims to explain the factors affecting corporate governance and its implication on accounting information quality. Globally, there are many companies that collapsed due to misleading accounting information. Companies declares financial statements as free from errors or misstatements wherein fact it misleads financial statements users. There were 36 firm year observation being analyzed using PLS-SEM to process the available data. The results showed that audit committee and board of directors have significant effect on good corporate governance, while institutional ownership has no significant effect on good corporate governance. On the other hand, corporate governance has significant effect on accounting information quality. This is an indication that the quality of accounting information depends on the practice of good corporate governance. Strict compliance of rules and regulations lead to better governance of publicly listed companies. The originality of this research is that this is the first ever study that had focused on the awardees for mostly trusted, trusted, and fairly trusted companies listed in Indonesia Stock Exchange. </p>

دراسة تأثير التحول الرقمي على أعمال المراجع الخارجي للحسابات في السياق المصري

“…Because of the rapid changes occurring around auditing facilities, the auditing profession, taken in its entirety, is one of the most professions that is characterized by continuous development and modernization as well as intense competition among practitioners of the profession. As a result, it is essential for these establishments to keep up with technological advancements to be able to improve the performance of their auditors in a way that ensures using audit as a governance tool may help managers and stakeholders avoid possible conflicts and ensure that accounting information is disclosed (Al-Attar, 2021;Sinaga et al, 2022). As a result, it is crucial to stress audit quality as one of the main concerns of stakeholders (Carpe and Strate, 2021).…”