C M, Gilbert Joshua (2024) PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi Empiris Perusahaan Perbankan yang Terdaftar di BEI Periode 2019-2023). THESIS.
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Abstract
There is a phenomenon of financial data manipulation found in several domestic and multinational companies which can prove the lack of integrity of financial statements in presenting information that does not show the true financial statements. The purpose of this study is to test the influence of institutional ownership, managerial ownership, independent commissioners, and audit committees on the integrity of financial statements. The population of this study is banking companies listed on the Indonesia Stock Exchange from 2019 to 2023. The sampling method used purposive sampling with a sample size of 10 companies. Data analysis techniques use SPSS software. The results of this study show that institutional ownership, managerial ownership, and independent commissioners have a positive and significant effect on the integrity of financial statements. However, the audit committee has no significant effect on the integrity of financial statements. This study supports agency theory and signaling theory in the relationship between good corporate governance and the integrity of financial statements.
| Item Type: | Article |
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| Additional Information: | There is a phenomenon of financial data manipulation found in several domestic and multinational companies which can prove the lack of integrity of financial statements in presenting information that does not show the true financial statements. The purpose of this study is to test the influence of institutional ownership, managerial ownership, independent commissioners, and audit committees on the integrity of financial statements. The population of this study is banking companies listed on the Indonesia Stock Exchange from 2019 to 2023. The sampling method used purposive sampling with a sample size of 10 companies. Data analysis techniques use SPSS software. The results of this study show that institutional ownership, managerial ownership, and independent commissioners have a positive and significant effect on the integrity of financial statements. However, the audit committee has no significant effect on the integrity of financial statements. This study supports agency theory and signaling theory in the relationship between good corporate governance and the integrity of financial statements. |
| Uncontrolled Keywords: | kepemilikan institusional, kepemilikan manajerial, komite audit, komisaris independen, integritas laporan keuangan |
| Subjects: | H Social Sciences > HA Statistics H Social Sciences > HB Economic Theory H Social Sciences > HC Economic History and Conditions H Social Sciences > HG Finance H Social Sciences > HN Social history and conditions. Social problems. Social reform |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | Wisudawan S2 |
| Date Deposited: | 06 Sep 2024 01:40 |
| Last Modified: | 06 Sep 2024 01:40 |
| URI: | http://eprints.stiebankbpdjateng.ac.id/id/eprint/2145 |
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