DOI: https://doi.org/10.14710/jaa.21.2.84-102

CORPORATE GOVERNANCE AND FINANCIAL TRANSPARENCY: EVIDENCE FROM INDONESIAN MANUFACTURING COMPANIES

*Surya Adi Winoto  -  Department of Accounting, Universitas Sebelas Maret Surakarta, Jl. Ir. Sutami 36 Kentingan, Jebres, Surakarta, Jawa Tengah, Indonesia, 57126, Indonesia
Bandi Bandi  -  Department of Accounting, Universitas Sebelas Maret, Indonesia

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Abstract

Corporate scandals enhance shareholders' concerns regarding the company's financial transparency. This study aims to examine the relationship between corporate governance and financial transparency. Multiple regression model is used to test the hypothesis on a sample of manufacturing companies listed on the Indonesian Stock Exchange from 2018 to 2022. The study find that financial transparency increases when frequency of audit committee activity and percentage of institutional ownership increases. However, the study find that independent commissioner has no impact on financial transparency.

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Keywords: financial transparency, corporate governance, earnings management.

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Section: Research Articles
Language : EN
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