Image of Pengaruh Good Corporate Governance Terhadap Integritas Laporan Keuangan Dengan Ukuran Perusahaan Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Badan Usaha Milik Negara Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2019)
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Pengaruh Good Corporate Governance Terhadap Integritas Laporan Keuangan Dengan Ukuran Perusahaan Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Badan Usaha Milik Negara Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2019)

ABSTRACT
This research aims to examine the impact of good corporate governance
(institutional ownership, independent commissioners, and audit committee) on the
integrity of financial statements with firm size as a moderating variable. The
object of this research is state-owned enterprises on the Indonesian Stock
Exchange (BEI) period 2017-2019. In this research there were 20 enterprises as
population, but based on the criteria of only 17 enterprises so there were 51
samples in this research. The sampling technique used in this research is
purposive sampling method. The data used in this research are secondary data,
namely the annual report obtained through the IDX website. Data analysis
method using moderated regression analysis or interaction test. The results
showed that institutional ownership had a significant impact on the integrity of
financial statements with a significance value of 0,000 < 0,05, independent
commissioners had a significant impact on the integrity of financial statements
with a significance value of 0,017 < 0,05, audit committee had a significant
impact on the integrity of financial statements with a significance value of 0,022 <
0,05, firm size was able to moderate the impact of the institutional ownership on
the integrity of financial statements with a significance value of 0,003 < 0,05, firm
size was able to moderate the impact of the independent commissioners on the
integrity of financial statements with a significance value of 0,021 < 0,05, and
firm size was not able to moderate the impact of the audit committee on the
integrity of financial statements with a significance value of 0,093 > 0,05.
Keywords: institutional ownership; independent commissioners; audit
committee; firm size; integrity of financial statements

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 121 (0151)
02 03. 121 (0151)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 121 (0151)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis–Akuntansi.,
Deskripsi Fisik
ix, 79 hlm.; ill.: 29 cm
Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
02 03. 121 (0151)
Tipe Isi
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Tipe Media
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Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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