Media Riset Akuntansi
Vol 10, No 2 (2020): AGUSTUS

PENGARUH MEKANISME CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP INTEGRITAS LAPORAN KEUANGAN




Article Info

Publish Date
01 Aug 2022

Abstract

This study aims to examine the effect of corporate governance mechanisms, firm size, and leverage on the integrity of financial statements. The sample used is 45 companies, consisting of State-Owned Enterprises (BUMN) listed on the Indonesia Stock Exchange (IDX) in 2015-2018. The data analysis method used is multiple linear regression analysis. The results of the study prove that institutional ownership has no effect on the integrity of financial statements, managerial ownership has no effect on the integrity of financial statements, independent commissioners affect the integrity of financial statements, firm size affects the integrity of financial statements and leverage has an effect on the integrity of financial statements.

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Journal Info

Abbrev

journal_MRA

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Jurnal MEDIA RISET AKUNTANSI merupakan jurnal ilmiah yang menyajikan artikel orisinal tentang pengetahuan dan informasi riset atau aplikasi riset dan pengembangan terkini dalam bidang Akuntansi. Jurnal Media Riset Akuntansi dikelolah oleh Program Studi Akuntansi Fakultas Ekonomi dan Ilmu Sosial ...