Open AccessMENINGKATKAN INTEGRITAS LAPORAN KEUANGAN : PERAN MEKANISME GOOD CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, DAN KUALITAS AUDIT
Author(s) -
Yossi Ayu Pratiwi,
Yuneita Anisma,
Adhitya Agri Putra
Publication year - 2021
Publication title -
current
Language(s) - English
Resource type - Journals
eISSN - 2721-2416
pISSN - 2721-1819
DOI - 10.31258/jc.2.3.363-383
Subject(s) - accounting , nonprobability sampling , business , stock exchange , audit committee , financial statement , audit , corporate governance , quality audit , sample (material) , population , finance , environmental health , chemistry , medicine , chromatography
This research examined the effect of Board of Commissioner Independence, Audit Committee, Institutional Ownership, Management Ownership, Company Size, and Audit Quality on Financial Statement Integrity. The population in this study are all BUMN Companies listed in Indonesia Stock Exchange (BEI) in the 2017-2019 period. This research is quantitative research. The type of data used in this study is secondary data from financial statstatements annual reports mentioned above. The sampling method is purposive sampling. The total sample in this study is 15 firms. These data were analyzed using multiple regression analysis with SPSS Version 25. The results of this study showed that Board of Commissioner Independence, Audit Committee, Institutional Ownership, Management Ownership, and Audit Quality affect Financial Statement Integrity, while Company Size does not affect Financial Statement Integrity.