Integrity Of Financial Statements And The Factors
Integritas Laporan Keuangan Beserta Faktornya
-
(1) * Dirvi Abbas
Universitas Muhammadiyah Tangerang
Indonesia
(2) Indra Gunawan Siregar Universitas Muhammadiyah Tangerang
Indonesia
(3) Basuki Universitas Muhammadiyah Tangerang
Indonesia
(*) Corresponding Author
Abstract
The purpose of this study is to determine the effect of corporate governance, company size, and leverage on the integrity of financial statements partially in essential industrial and chemical manufacturing companies listed on the Indonesia Stock Exchange (IDX) and using the 2013-2017 research period. The study population includes companies. Essential industrial and chemical manufacturing sectors listed on the Indonesia Stock Exchange for the period 2013-2017. The sampling technique was using the purposive sampling technique. Based on the predetermined criteria, a total sample of 7 companies was obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The data analysis method used is a panel data regression analysis with the help of Eviews 9.0. Based on this research, it can be concluded that the independent commissioner has an effect, the audit committee on the integrity of financial statements, and leverage has no impact on the integrity of the financial statements.
Downloads
Metrics
References
Dewi, I Made Pande Dwiana Putra. 2016. The Effect of Corporate Governance Mechanisms on the Integrity of Financial Statements. Udayana University Accounting E-Journal Vol. 15 No. 3 June 2016.
Gayatri, I Dewa Gede Dharma Saputra. 2013. The Effect of Corporate Governance, Company Size, and Leverage on the Integrity of Financial Statements. Udayana University Accounting E-Journal.
Istiantoro, Et all. 2017. The Effect of Corporate Governance Structure on the Integrity of LQ45 Financial Statements Listed on the IDX. E- Journal of the Faculty of Economics and Business, University of Mulawarman Vol. 14 No. 2 2017
Jamaan. 2008. Effect of Corporate Governance Mechanism and Quality of Public Accounting Firms on the Integrity of Financial Statements. Master Thesis, Faculty of Economics, Diponegoro University.
Jensen, MC, & Meckling, WH (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of financial economics, 3(4), 305-360. DOI: https://doi.org/10.1016/0304-405X(76)90026-X
Lerizki, Putri Army. 2017.Pengaruh Kepemilikan Institusional, Komisaris Independen, Komite Audit, Kualitas Audit, dan Ukuran Perusahaan Terhadap Integritas Laporan Keuangan. Sekolah Tinggi Ilmu Komunikasi Perbanas
Oktadella, Dewanti. 2011. Analisis Corporate Governance Terhadap Integritas Laporan keuangan Jurnal Akuntansi dan Bisnis Universitas Diponegoro. Rizkita, et all. 2015. Pengaruh Kepemilikan Manajerial, Ukuran Perusahaan, Dan Kualitas Audit Terhadap Integritas Laporan Keuangan (Studi Kasus Pada Sektor Property Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Periode 2010-2014). E-Proceeding of Management Telkom University Vol. 2, No.3 Desember 2015
Wenny et all. 2013. Pengaruh Struktur Corporate Governance, Ukuran Kap Dan Ukuran Perusahaan Terhadap Integritas Laporan Keuangan Pada Perusahaan Customer Goods Yang Terdaftar Di Bei Tahun 2013- 2015. STIE MDP 11
Wulandari, I Ketut Budiartha. 2014. Pengaruh Struktur Kepemilikan, Komite Audit, Komisaris Independen Dan Dewan Direksi Terhadap Integritas Laporan Keuangan. E-Jurnal Akuntansi Universitas Udayana.
Copyright (c) 2021 Dirvi Abbas, Indra Gunawan Siregar, Basuki
This work is licensed under a Creative Commons Attribution 4.0 International License.
