PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE DAN KUALITAS AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi Pada Perusahaan Barang Konsumsi Yang Terdaftar di Bursa Efek Indonesia Periode 2014-2016)
| Main Author: | FAHRUROZI, IRFAN |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2018
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| Subjects: | |
| Online Access: |
https://eprints.untirta.ac.id/2402/1/PENGARUH%20MEKANISME%20GOOD%20CORPORATE%20GOVERNANCE%20DAN%20KUALITAS%20AUDIT%20TERHADAP%20INTEGRITAS%20LAPORAN%20KEUANGAN.PDF https://eprints.untirta.ac.id/2402/ |
Daftar Isi:
- This study aims to examine the effects of good corporate governance mechanisms proxyed by institutional ownership, managerial ownership, audit committee size and independent board of commissioner and audit quality proofed with KAP quality to Financial Statement Integrity. The population in this study are 32 companies of consumer goods industry listed on the Indonesia Stock Exchange in 2014-2016. Data analysis using multiple linear regression. The result of the research shows that institutional ownership has a positive and significant impact on financial statement integrity; Managerial ownership, independent commissioners and quality audit have no significant effect to financial statement integrity. Audit committee has negatively insignificant effect on financial statement integrity.