The Effect of Corporate Governance on the Quality of Financial Report with the Capital Structure as Moderating Variable

This study examines the effect of corporate governance on financial report quality, with capital structure as a moderating variable. Using data from 47 manufacturing companies listed on the Indonesia Stock Exchange (2015-2019), the research employed multiple linear regression and moderated regression analysis. Results show that independent board of commissioners, board of directors, managerial ownership, and institutional ownership all have positive effects on financial report quality. Capital structure moderates these relationships, weakening their combined effect on report quality due to increased financial risk and agency conflicts associated with higher leverage.