Open AccessThe effect of independent commissioners, audit committees, financial distress, and company sizes on integrity of financial statements
Author(s) -
Indah Permatasari,
Agrianti Komalasari,
Ratna Septiyanti
Publication year - 2019
Language(s) - English
DOI - 10.31686/ijier.vol7.iss12.2057
Subject(s) - accounting , audit committee , audit , corporate governance , business , financial distress , stock exchange , finance , sample (material) , financial system , chemistry , chromatography
This study is a conceptual paper that aims to determine the effect of independent commissioners, audit committees, financial distress, and company size on the integrity of financial statements. Previous theoretical studies have shown that the mechanism of good corporate governance, financial distress, and company size can affect the integrity of financial statements. From theoretical discussions and previous research, conclusions are obtained while independent commissioners, audit committees, financial distress, and company size on the integrity of financial statements have a positive effect. This study uses secondary data in the form of annual financial statements of financial sector companies listed on the Indonesia Stock Exchange (BEI) from 2012 to 2018. The renewal in this study is the mechanism of good corporate governance that is used in this study only independent commissioners and audit committees. In addition, the year of research and the sample of research to be studied differ from previous studies