MODEL GOOD CORPORATE GOVERNANCE TERHADAP KUALITAS LAPORAN KEUANGAN

  • Lita Hepika Ginting Lita Universitas Pembangunan Panca Budi Medan
  • Andini Syahputri Universitas Pembangunan Panca Budi Medan
  • Khairun Niswa Universitas Pembangunan Panca Budi Medan
  • Afsha Harnia Universitas Pembangunan Panca Budi Medan
  • Irawan Universitas Pembangunan Panca Budi Medan
https://doi.org/10.26533/jad.v8i1.1494
Abstract views: 34 , PDF downloads: 15
Keywords: Good Corporate Governance, Quality of Financial Statements, Accountability, Transparency

Abstract

This study analyzes the influence of Good Corporate Governance (GCG) measured through accountability, transparency, and fairness on the Quality of Financial Statements (QFS), wich is assessed based on relevance, reliability, comparability, and understandability. The research method used is quantitative with a causal design. The study population includes individuals who have understanding or involvement in implementing Good Corporate Governance and evaluating financial statement quality, measured through an online questionnaire. The sample consists of 90 respondents who complete the questionnare properly and could be used for analysis. Data were analyzed using PLS-SEM via SmartPLS. The outer model testing shows that all indicators meet the criteria of loading factor > 0.60, AVE > 0.50, and Composite Reliability > 0.70, indicating that all constructs are valid and reliable, the R2 value indicates that Good Corporate Governance has a strong contribution in explaining Quality of Financial Statements. The bootstrapping results reveal that Good Corporate Governance has a positive and significant effect on the quality of fainancial statements, meaning that better implementation of Good Corporate Governance leads to higher-quality financial statements. Overall, this study emphasizes the importance of Good Corporate Governance principles in enhancing transparency, accountability, and the quality of financial information presented by organizations.

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Published
2025-05-01
Issue
Vol. 8 No. 1 (2025): Januari (2025) - Juni (2025)
Section
Section Editor

Copyright (c) 2025 Lita Hepika Ginting Lita

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