Analisis Pengaruh Kompetensi Komite Audit dan Transformasi Digital terhadap Kualitas Pelaporan Keuangan pada Perusahaan Sub-Sektor Perbankan yang Tercatat di Bursa Efek Indonesia Tahun 2020-2024
The dynamic nature of the banking industry, characterized by high transaction complexity and vulnerability to information asymmetry, demands robust oversight mechanisms to mitigate the risk of financial reporting manipulation. This study empirically examines the effect of audit committee competence and digital transfor...