Dewan Direksi Dan Ukuran Perusahaan Berpengaruh Terhadap Integritas Laporan Keuangan (Survei Pada Perusahaan Sub Sektor Bank Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2021)
| Main Authors: | Suhayati, Ely, Rahmatillah, Ridha |
|---|---|
| Format: | Article PeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
Universitas Komputer Indonesia
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| Subjects: | |
| Online Access: |
http://repository.unikom.ac.id/70244/1/B16%20-%20FULL.pdf http://repository.unikom.ac.id/70244/2/B16%20-%20KORESPONDENSI.pdf http://repository.unikom.ac.id/70244/3/B16%20-%20SIMILARITY.pdf http://repository.unikom.ac.id/70244/ https://ojs.unikom.ac.id/index.php/jemba/article/view/8568 |
Daftar Isi:
- This study empirically examines the effect of the Board of Directors and Company Size on the Integrity of Financial Statements in Bank Sub - Sector Companies Listed on the Indonesia Stock Exchange for the period 2017 - 2021. The problem that occurs in Bank Sub - Sector companies is the decline in Financial Statement Int egrity even though the Board of Directors and Company Size increased. The method used in this study is a descriptive verification method with a quantitative approach, the sample used in this research is 39 Bank Sub - Sector Companies Listed on the Indonesia Stock Exchange for the 2017 - 2021 period with 5 years of observation, so that the total unit of analysis is 195. The analysis used is multiple linear regression, coefficient of determination, correlation coefficient and t test. The results of the study show that 1) the Board of Directors has a significant effect on the integrity of the financial statements, and 2) the size of the company has a significant effect on the integrity of the financial statements.