Pengaruh Mekanisme Corporate Governance Terhadap Integritas Laporan Keuangan (Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2015 Sampai Dengan 2017)

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This study aims to determine the influence of corporate governance that represented by audit comitte, independent commissioner and managerial ownership on integrity of financial statement both of simultaneously and partially at manufacturing companies which is listing in the Indonesia Stock Exchange for 2015 until 2017. The population of this study is all of the manufacturing companies which is listing in the Indonesia Stock Exchange for 2015 until 2017 which has complete data about audit comitte, independent commisioner, and managerial ownership and examined by census. This study used secondary data sourced from annual report. The data analysis technique used multiple linier regression with the help of the program called SPSS (Statistical Package for Social Science). The result of this study showed that corporate governance that represented by audit comitte, independent commissioner and managerial ownership simultaneously had an influence on integrity of financial statement. Audit comitte partially had a negative influence on integrity of financial statement. Independent commissioner had a positive inluence on integrity of financial statement. While managerial ownership had a positive influence on integrity of financial statement.

Key Words: Corporate Governance and Integrity of Financial Statement

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

05 01. 119 (0031)

Penerbit

Pekanbaru : Universitas Riau - FKIP – Pendidikan Ekonomi., 2019

Deskripsi Fisik

x, 53 hlm.; ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

05 01. 119 (0031)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

PENDIDIKAN EKONOMI

Info Detail Spesifik

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Pernyataan Tanggungjawab

FATAH

Versi lain/terkait

Lampiran Berkas

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