Soedirman Accounting, Auditing and Public Sector Journal
Vol 2 No 1 (2023): SOEDIRMAN ACCOUNTING, AUDITING & PUBLIC SECTOR

THE EFFECT OF GOOD CORPORATE GOVERNANCE AND AUDIT QUALITY TOWARD QUALITY OF FINANCIAL STATEMENTS (Emprical Study In Mining Companies In Indonesia)

Isma Dwi Riva (Unknown)
Siti Maghfiroh (Unknown)
Dona Primasari (Unknown)

Article Info

Publish Date
18 Aug 2023

Abstract

This study aims to analyze the effect of good corporate governance and audit quality toward the quality of financial statements using research method quantitative analysis. The population in this study are the mining companys that listed on Indonesia Stock Exchange. The sample of this study are financial statements from 2018-2020 within 66 company that listed on Indonesia Stock Exchange. The data use in this study were secondary data, for the sampel uses a purposive sampling method. The hypothesis testing use SPSS Version 23 for Windows. The result of this study indicates: (1) Good Corporate Governance has a positive effecct toward quality of financial statements; (2) audit quality has a negative effect toward quality of financial statements.

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Journal Info
Soedirman Accounting, Auditing and Public Sector Journal
Website

Abbrev

saap

Publisher

Universitas Jenderal Soedirman

Subject

Economics, Econometrics & Finance

Description

Soedirman Accounting, Auditing and Public Sector Journal (SAAP) is a peer-reviewed journal published by the Department of Accounting, Faculty of Economics and Business, Universitas Jenderal Soedirman twice a year (June and December). SAAP aims to publish articles in the field of accounting, ...