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DOI: GUARDIANS OF FINANCIAL INTEGRITY: THE NEXUS OF CORPORATE GOVERNANCE, LEVERAGE, AND COMPANY SIZE
Andewi Dovita , The Faculty of Economics and Business Universitas Riau, Pekanbaru, IndonesiaAbstract
In the contemporary landscape of corporate finance, the integrity of financial statements stands as a linchpin of trust and transparency for investors and stakeholders. This study delves into the intricate interplay between three crucial factors—corporate governance practices, leverage levels, and company size—and their collective impact on the integrity of financial statements. Through rigorous empirical analysis and data-driven insights, we uncover the complex relationships that underpin these variables. Our research unveils how corporate governance mechanisms, financial leverage choices, and the scale of an organization converge to influence the reliability, accuracy, and transparency of financial reporting. As regulatory scrutiny intensifies and investor confidence remains paramount, the findings of this study hold practical significance for corporate leaders, regulators, and investors alike, guiding efforts to fortify the guardianship of financial integrity in an ever-evolving business landscape.
Keywords
Financial Leverage, Company Size, Financial Statement Integrity
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