PENGARUH GOOD CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP INTEGRITAS LAPORAN KEUANGAN

Rimi Gusliana Mais, Fadlan Nuari


Abstract


The purpose of this study is to examine the effect of good corporate governance being inspected to
independent commissioners and institutional ownership, firm size and influence on the integrity of financial statements. The population of this study is a mining company listed on the
Indonesia Stock Exchange (BEI) in 2012-2015. The sample is determined by purposive sampling
method, with total samples of 11 mining companies for total observation in this research are 44
observations. The results of this study prove that independent commissioners have a positive
impact on the integrity of financial statements. As for institutional ownership and leverage have
a negative impact on the integrity of financial statements. And firm size proved not to affect the
integrity of financial statements.
Ke y wo rds: Company Size, Good Corporate Governance, Integrity of Financial Statement,
Leverage


Full Text:

PDF


DOI: https://doi.org/10.22219/jrak.v6i2.02 | Abstract views : 815 | PDF views : 318

Office:
Ruang Jurusan Akuntansi Universitas Muhammadiyah Malang
Gedung Kuliah Bersama 2 Floor 3. Jalan Raya Tlogomas 246, Kota Malang, East Java, Indonesia
Email: jrak@umm.ac.id

View My Stats