Year: 2020
Type: conference-paper
Abstract: This study aimed to obtain empirical evidence from the influence of Good Corporate Governance on the integrity of financial statements.Good Corporate Governance using proxies of managerial ownership, institutional ownership, independent commissioners and audit committee.This study analyzed the secondary data of companies in the manufacturing sector listed on the Indonesia Stock Exchange (IDX).The samples were collecting 20 companies in the period of 2012 to 2016 through the so-called purposive sampling technique.The analysis methodology performed multiple regression test.Based on the research result, it can be concluded that managerial ownership have positive effects on the integrity of financial statements.It means that the high percentage of the managerial ownership can improve the integrity of financial statements On the other hand, the audit committee negatively affects the integrity of financial statements.Meanwhile, institutional ownership and independent commissioners have no influence on the integrity of financial statements.
Authors: Anniza Maria Ulfa, Auliffi Ermian Challen
Institution: Yarsi University
Language: English
Subfield: Strategy and Management
Domain: Social Sciences
Open Access status: hybrid
OpenAlex ID: W3027488383