PENGARUH MEKANISME CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP INTEGRITAS LAPORAN KEUANGAN
| Main Authors: | Dafi, Agnestasya; Universitas Bakrie, Atikah, Shafiyah; Universitas Bakrie, Hermiyetti, Hermiyetti; Universitas Bakrie |
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| Other Authors: | corporate governance, firm size, integrity of financial statements, leverage |
| Format: | Article application/pdf eJournal |
| Bahasa: | ind |
| Terbitan: |
Universitas Bakrie
, 2022
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| Subjects: | |
| Online Access: |
http://journal.bakrie.ac.id/index.php/journal_MRA/article/view/2313 |
Daftar Isi:
- This study aims to examine the effect of corporate governance mechanisms, firm size, and leverage on the integrity of financial statements. The sample used is 45 companies, consisting of State-Owned Enterprises (BUMN) listed on the Indonesia Stock Exchange (IDX) in 2015-2018. The data analysis method used is multiple linear regression analysis. The results of the study prove that institutional ownership has no effect on the integrity of financial statements, managerial ownership has no effect on the integrity of financial statements, independent commissioners affect the integrity of financial statements, firm size affects the integrity of financial statements and leverage has an effect on the integrity of financial statements.