Internal Audit Quality, Corporate Governance, and Corporate Social Responsibility: Determinants of Financial Reporting Quality

This study intends to examine what factors were determined the quality of financial statements. We examined impact internal audit quality, corporate governance, and CSR performances on reporting quality. Since was difficult observe directly, we used accrual earnings management (EM) approach. Using 78 firm-year observations 39 public companies listed in LQ-45 index from 2019 2020, employed Ordinary Least Squares (OLS) regression as our data analysis technique. The number committees board size became measurement indicators governance. Moreover, ratings provided by Hub measured performances. Our findings indicated a positive relationship between governance performance. It means that both become determinant On other hand, did not have any with paper provides fruitful insight into driven different aspects influencing statements, initially offer valuable for business practitioners potential investors assess performance