Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Vol. 2 No. 3 (2021): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini

MENINGKATKAN INTEGRITAS LAPORAN KEUANGAN : PERAN MEKANISME GOOD CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, DAN KUALITAS AUDIT

Yossi Ayu Pratiwi (Universitas Riau)
Yuneita Anisma (Universitas Riau)
Adhitya Agri Putra (Universitas Riau)



Article Info

Publish Date
30 Nov 2021

Abstract

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.

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Journal Info

Abbrev

jc

Publisher

Subject

Humanities Economics, Econometrics & Finance Social Sciences

Description

Jurnal Current diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau secara berkala 3 (tiga) kali dalam setahun yaitu bulan Maret, Juli dan November. Jurnal Current bertujuan untuk mempublikasikan hasil penelitian, pengkajian dan pengembangan terkait isu-isu terkini ...