Mekanisme Good Corporate Governance dan Women on Board terhadap Kualitas Laporan Keuangan

Abstract

This study examines the effect of GCG mechanisms, namely audit committee meeting frequency, the proportion of independent commissioners, managerial ownership, institutional ownership, and women on board, on financial reporting quality in infrastructure companies listed on the Indonesia Stock Exchange during 2020–2024, This quantitative study uses secondary data obtained from annual reports and financial statements. The sample was selected using purposive sampling, resulting in 200 firm-year observations. Data were analyzed using multiple linear regression. The results indicate that independent commissioners, managerial ownership, and institutional ownership positively affect financial reporting quality. In contrast, women on board negatively affect financial reporting quality, while audit committee meeting frequency has no significant effect.

Public interest statements

The findings highlight that GCG mechanisms function not only as a regulatory requirement but also as an effective tool for improving financial reporting quality. Investors and stakeholders should evaluate the effectiveness of corporate monitoring functions rather than relying solely on the formal implementation of GCG practices.