Effect Application Accounting Judicial Statement Her Role in Activation Governance Principles Companies

Abstract

This research aims to examine the impact of Judicial accounting on activating corporate governance principles. The relationship between the application of forensic accounting and its role in enhancing transparency, improving the role of the board of directors, and protecting the rights of shareholders and stakeholders was analyzed. Data was collected using a questionnaire distributed to 105 participants and analyzed using statistical methods such as Pearson's correlation coefficient and simple linear regression. The results showed that forensic accounting plays a fundamental role in achieving financial compliance, strengthening internal control, and reducing financial corruption, which contributes to achieving effective corporate governance. It was also found that there is a strong significant relationship between the application of forensic accounting and activating the role of the board of directors (impact coefficient = 0.917), achieving the interests of stakeholders (impact coefficient = 0.872), and protecting the rights of shareholders (impact coefficient = 0.904). Based on these results, the research recommends strengthening the role of forensic accounting by developing legislation, improving the level of professional training, and activating the role of regulatory bodies to ensure compliance with governance standards.