PENGARUH MEKANISME TATA KELOLA, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP KUALITAS LAPORAN KEUANGAN PADA PERUSAHAAN SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2023

TIONIKA, ESRA and Wahyudi, Tertiarto (2025) PENGARUH MEKANISME TATA KELOLA, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP KUALITAS LAPORAN KEUANGAN PADA PERUSAHAAN SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2023. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to empirically examine the effect of governance mechanisms, profitability, and company size on financial reporting quality. The object of this research is banking sector companies listed on the Indonesia Stock Exchange from 2019 to 2023. This study employs a quantitative method using secondary data and involves 44 companies as the sample. Data analysis is conducted using multiple linear regression with SPSS version 27 software. The results show that governance mechanisms, proxied by the proportion of independent commissioners and the size of the audit committee, as well as profitability and company size, have a positive and significant effect on financial reporting quality. Meanwhile, the governance mechanism proxied by the size of the board of directors does not have a significant effect on financial reporting quality

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Mekanisme Tata Kelola Perusahaan, Profitabilitas, Ukuran Perusahaan, Kualitas Laporan Keuangan
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Esra Tionika
Date Deposited:	10 Jun 2025 07:20
Last Modified:	10 Jun 2025 07:20
URI:	http://repository.unsri.ac.id/id/eprint/174976

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