Pengaruh Good Corporate Governance, Profitabilitas, Leverage, dan Ukuran Perusahaan Terhadap Integritas Laporan Keuangan (Studi Empiris pada Perusahaan yang terdaftar di LQ45 Tahun 2014-2018)

Kurnianto, Benny and Kalbuana, Nawang and Rusiati, Umi Rianesa (2019) Pengaruh Good Corporate Governance, Profitabilitas, Leverage, dan Ukuran Perusahaan Terhadap Integritas Laporan Keuangan (Studi Empiris pada Perusahaan yang terdaftar di LQ45 Tahun 2014-2018). In: Seminar Nasional & Call For Papers “Masterplan Ekonomi Syariah Indonesia 2019 – 2024 Guna Mendukung SDG’s Indonesia 2045”, 30 November 2019, STIE Bank BPD Jateng.

Text 15. SAF 2019_Benny Kurnianto 219_232...pdf Download (454kB)

Abstract

The purpose of this study is to analyze the effect of Good Corporate Governance, Profitability, Leverage, and Company Size on the integrity of financial statements. This study uses a sample of companies listed on LQ45 on the Indonesia Stock Exchange during the period 2014 to 2018. The total sample of this research is 45 companies. Based on purposive sampling method, the total sample that meets the criteria is 34 companies with a total of 170 financial statements. The hypothesis of this study was tested using multiple regression analysis. The results showed that the profitability, leverage, and size of the company significantly influence the integrity of financial statements. While partially Good Corporate Governance does not significantly influence the integrity of financial statements. This research is expected to be useful and contribute to policy makers.

Item Type:	Conference or Workshop Item (Paper)
Subjects:	H Social Sciences > H Social Sciences (General)
Depositing User:	prosiding stie saf
Date Deposited:	16 Jul 2020 05:29
Last Modified:	16 Jul 2020 05:29
URI:	http://eprints.stiebankbpdjateng.ac.id/id/eprint/189

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