Purpose: This study aims to examine how corporate governance mechanisms (Board of Directors’ expertise and size, and Audit Committee expertise and size) along with sustainability reporting practices, affect the financial performance of food and beverage companies listed on the...

Purpose: This study examines the effect of financial statement transparency on internal control effectiveness, with mental leadership as a moderating variable in Local Government Organizations (OPD) in Bengkulu City.

Methodology/approach: This study...