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.
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
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