7th North American International Conference on Industrial Engineering and Operations Management

The Effect of Board of Commissioners’ Experience and Education and Company’s Size on the Quality of Financial Statements in Goods Consumer Companies Listed in Indonesia Stock Exchange in 2015-2017

BINUS University, Abdurrahman Fakhry & Mohamad Heykal
Publisher: IEOM Society International
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Track: Data Analytics
Abstract

This research aims to get empirical evidence in detecting the effect of age of board commissioners, the experience of board commissioners, education of board commissioners, and firm size on the quality of financial statements. The population of this research is the consumer goods companies listed on IDX 2015-2017. The total sample of this research is 61 data for three years period of research. The research sample used is purposive sampling. Companies' annual reports were analyzed using multiple linear regression. This study shows that firm size has a significant influence on financial statement quality. Meanwhile, board commissioners' age, experience, and education do not influence financial statement quality.

Published in: 7th North American International Conference on Industrial Engineering and Operations Management, Orlando, USA

Publisher: IEOM Society International
Date of Conference: June 11-14, 2022

ISBN: 978-1-7923-9158-3
ISSN/E-ISSN: 2169-8767