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All Journal Jurnal Akuntansi dan Manajemen
Risma Wati
Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta
Economics, Econometrics & Finance Social Sciences

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Journal : Jurnal Akuntansi dan Manajemen

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Pengaruh Mekanisme Corporate Governance, Kualitas Audit dan Ukuran Perusahaan terhadap Integritas Laporan Keuangan Nelli Novyarni; Risma Wati; Reni Harni
Jurnal Manajemen Vol 19 No 02 (2022): [JAM] Jurnal Akuntansi dan Manajemen Vol 19 No 02 (Oktober - 2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v19i02.693

Abstract

This study aims to determine the effect of the mechanism of Corporate Governance, Audit Quality and Company Size on the integrity of financial statements in construction and building sub-sector companies listed on the Indonesia Stock Exchange (IDX). This study uses descriptive research with a quantitative approach and the data analysis method used is panel data regression analysis with EViews 12. The population of this study is all construction and building sub-sector companies listed on the Indonesia Stock Exchange in 2017-2021. The sample was determined based on the purposive sampling method, so that a sample of 12 companies was obtained. The data collection method uses documentation through the official IDX websitewww.idx.co.id. Based on the results of panel data regression analysis with a significance level of 5%, the results of this study conclude that: (1) Institutional ownership affects the integrity of financial statements. (2) Independent Commissioner, Audit Quality and Company Size have no effect on the Integrity of Financial Statements.
Co-Authors Nelli Novyarni Reni Harni