Research Article
Corporate Governance and Financial Statement Quality – Evidence from Cooperatives Institutions in Indonesia
@INPROCEEDINGS{10.4108/eai.14-12-2021.2318329, author={Hasan Mukhibad and Muhammad Khafid}, title={Corporate Governance and Financial Statement Quality -- Evidence from Cooperatives Institutions in Indonesia}, proceedings={Proceedings of the 1st International Conference on Economic and Education, ICON 2021, 14 - 15 December 2021, Padang-West Sumatra, Indonesia}, publisher={EAI}, proceedings_a={ICON}, year={2022}, month={7}, keywords={financial statement quality; good corporate governance; cooperatives institution}, doi={10.4108/eai.14-12-2021.2318329} }- Hasan Mukhibad
Muhammad Khafid
Year: 2022
Corporate Governance and Financial Statement Quality – Evidence from Cooperatives Institutions in Indonesia
ICON
EAI
DOI: 10.4108/eai.14-12-2021.2318329
Abstract
This research aims at examining the effect of corporate governance mechanism, income volatility, ROA, ROE, size, liability and leverage to the quality of financial statements. The object of this research was cooperatives in Semarang city, Central Java, as many as 176 cooperatives. The sample was determined by purposive sampling methods. The analysis of hypothesis acceptance used was multiple regression analysis with the significance level of 10%. The results showed that GCG mechanism measured by the supervisory board’s educational background had a significant effect on the quality of financial statements. Besides, the volatility, ROA, ROE, size, and leverage also have a significant influence on the quality of financial statements. Meanwhile, liquidity does not have any significant effect on the quality of financial statements.
