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S. Sembiring

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Open access Sep 2026

The Effect of Board of Directors and Audit Committee Characteristics on Financial Reporting Quality: Evidence from Consumer Non-Cyclicals Companies Listed on the Indonesia Stock Exchange, 2022–2025

The research evaluates the effect of board of directors and audit committee characteristics on the quality of financial reporting in consumer non-cyclicals companies listed on the Indonesia Stock Exchange (IDX) during 2022–2025. The research is motivated by concerns regarding the quality of financial reporting and the...

M. Hafizh, S. Sembiring · 0 citations

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