PENGARUH GOOD CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP INTEGRITAS LAPORAN KEUANGAN
DOI:
https://doi.org/10.22219/jrak.v6i2.02Abstract
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
Downloads
Downloads
Published
Issue
Section
License
Jurnal Reviu Akuntansi dan Keuangan is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
