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All Journal Akuntansi Bisnis & Manajemen (ABM)
Emrinaldi Nur
Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Riau
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Tata Kelola, Tekanan Luar, Dan Kinerja Keuangan terhadap Integritas Laporan Keuangan (Corporate Governance, External Pressure, and Financial Performance on Integrity of Financial Statements) Fahrul Nizam; Emrinaldi Nur; Supriono Supriono
Akutansi Bisnis & Manajemen ( ABM ) Vol 29 No 2 (2022): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v29i2.1103

Abstract

This study aims to analyze the effect of good corporate governance, external pressure and financial performance on the integrity of financial statements. Empirical study on manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. Using 75 samples of companies with the selection using purposive sampling. Using the SPSS program to test the data analysis, namely multiple linear regression and classical assumption test. The results of the study indicate that audit tenure and leverage have no effect on the integrity of financial statements. Institutional ownership, independent commissioners, audit committees, and profitability have a significant effect on the integrity of financial statements.
Co-Authors Fahrul Nizam Supriono Supriono