CD Skripsi
Pengaruh Good Corporate Governance, Ukuran Perusahaan Dan Leverage Terhadap Integritas Laporan Keuangan (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2017)
The purpose of this research is to analyse the influence of good corporate governance
(audit Committee, institutional ownership, the proportion of Independen Board of Commissioners),
company size and leverage on the integrity of financial statements (empirical studies of
manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017).
The population in this research is a manufacturing company listed on the Indonesia Stock
Exchange in 2015-2017 with a total of 147 companies. Samples on this study were as much as 49
companies. The sampling technique used is the purposive sampling technique. The analytical
methods used are double linear regression.
The results showed that the audit committee, the proportion of independent Board of
Commissioners, the company size and leverage affect the integrity of financial statements because
the t-count value is greater than the t-table. Institutional ownership variables have no effect on the
integrity of financial statements because t-count values are smaller than t-tables.
Keywords: Good corporate governance, company size, leverage and integrity of financial
statements
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