GOVERNANCE AND AUDIT ATTRIBUTES AS DRIVERS OF EARNINGS QUALITY
Abstract
This study aims to examine and analyze the effect of Good Corporate Governance (GCG), timeliness of financial reporting, audit tenure, and auditor reputation on earnings quality in banking sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2020–2024. Earnings quality is a central issue in financial reporting as it reflects the reliability of accounting information for economic decision-making, particularly amid economic pressures stemming from the COVID-19 pandemic and market volatility during the study period. The population of this study includes all banking companies listed on the Indonesia Stock Exchange (IDX) for the period 2020–2024. The sampling technique used is purposive sampling. The data used are secondary data obtained from the Indonesia Stock Exchange (IDX) website at www.idx.co.id. The analysis method used is panel data regression estimation with the assistance of Eviews 12.
Keywords:
Good Corporate Governance Timeliness of Financial Reporting Audit Tenure Auditor Reputation Earnings QualityReferences
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