Assets : Jurnal Ekonomi, Manajemen dan Akuntansi
Vol 8 No 1 (2018): Assets : Jurnal Ekonomi, Manajemen dan Akuntansi

PENGARUH MEKANISME CORPORATE GOVERNANCE DAN KUALITAS AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN PADA PERUSAHAAN PERTAMBANGAN DI BURSA EFEK INDONESIA

Rosyida Alfi Qonitin (Universitas Telkom Bandung)
Siska Priyandani Yudowati (Universitas Telkom Bandung)



Article Info

Publish Date
01 Jan 2019

Abstract

This study aims to examine the effects of corporate governance mechanisms proxyed with institutional ownership, independent commissioners and audit committees, and the effect of audit quality on the integrity of financial statements simultaneously and partially. The population in this research is Mining Company registered in Indonesia Stock Exchange (BEI). Sample selection technique used is purposive sampling and obtained 9 companies with research period year 2012-2016. Data analysis method used in this research is panel data regression analysis using software Eviews version 9. The results show that institutional ownership, independent commissioners, audit committee, and audit quality simultaneously affect the integrity of financial statements. While partially, institutional ownership, independent commissioners have no effect on the integrity of financial statements. Audit committee and audit quality have an effect on to integrity of financial statement.

Copyrights © 2018






Journal Info

Abbrev

assets

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

The scope of the study in ASSETS: Jurnal Ekonomi, Manajemen, dan Akuntansi covers the study of the field of Economics, Management, and Accounting as well as other general economic fields concept which in particular supports the development of the study of Economics, Management, and ...