Integrity of Financial Statement Factors: Intellectual Capital, Independent Commissioner, and Company Size
Leny Suzan,
Noraini Fairuth Mutiah
Abstract:It is critical to keep financial reporting accurate since it impacts company strategy, confidence from investors and stakeholders, ability to make strategic decisions, availability of funds, and management of reputation. Examining property and real estate companies listed on the Indonesia Stock Exchange between 2018 and 2022, this study seeks to ascertain the effects of company size, intellectual capital, and independent commissioners on the accuracy of their financial statements. This study used descriptive s… Show more
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