The effect of good corporate governance on Information Financial Reporting (IFR)
List of Authors
  • Siska Willy

Keyword
  • good corporate governance, board independence, board diligence, auditor independence, auditor diligence, auditor external reputation, information financial reporting

Abstract
  • The aim of this research to examine the effect of good corporate governance mechanisms on information financial reporting. The sample for this research of banking sector companies listed on the Indonesian Stock Exchange (IDX) during the 2017-2018 period. This research was conducted using archival data with sample determination through purposive sampling with 30 samples. Data analysis is using logistic regression. The output of this research provides evidence that the good corporate governance mechanism with the variable board independence, board diligence, auditor independence, auditor diligence, and external auditor reputation has no effect on information financial reporting.

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