Effect of Corporate Governance Mechanism on the Quality Financial Reporting (Evidence in Indonesia and Singapore)

DOI

10.2991/aicar-18.2019.27How to use a DOI?

Keywords

corporate governance country level; quality of financial statements; specialization auditor; the audit committee

Abstract

This electronic document is a “live” template and already define This study aimed to analyze the influence of corporate governance mechanisms (by proxy of the board of directors and independent board, audit committee, the quality of KAP big 4, specialization auditors, and corporate governance country level) on the quality of financial reporting to the control variable leverage, size, and GDP companies the sub-sectors energy, raw materials, industrial, consumer discretionary, information and technology, essential goods, health, telecommunications services listed on the Indonesia Stock Exchange and the Singapore Stock Exchange 2010-2013. The method of analysis in this research is descriptive method with multiple linear regression approach and hypothesis test to test coefficient of determination, and partial regression coefficient. Selection of the sample through purposive sampling method. There are 31 companies in Indonesia and 41 companies in Singapore companies that have met the criteria in the sample research. The data used is secondary data. The results of this study prove that the board of directors and independent board, KAP Big 4 audit quality and corporate governance country level a significant effect on the quality of financial reports while the audit committee and the audit specialization did not significantly affect the quality of the financial statements.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Lies Zulfiati
AU  - Angga Pratama Putra
PY  - 2019/02
DA  - 2019/02
TI  - Effect of Corporate Governance Mechanism on the Quality Financial Reporting (Evidence in Indonesia and Singapore)
BT  - Proceedings of the 5th Annual International Conference on Accounting Research (AICAR 2018)
PB  - Atlantis Press
SP  - 129
EP  - 133
SN  - 2352-5428
UR  - https://doi.org/10.2991/aicar-18.2019.27
DO  - 10.2991/aicar-18.2019.27
ID  - Zulfiati2019/02
ER  -