Good Corporate Governance on Integrity of Financial Statements
Anniza Maria Ulfa, Auliffi Ermian Challen
Anniza Maria Ulfa
Available Online 20 May 2020.
- https://doi.org/10.2991/assehr.k.200515.008How to use a DOI?
- managerial ownership, institutional ownership, independent commissioner, audit committee, the integrity of financial statements
- This study aimed to obtain empirical evidence from the influence of Good Corporate Governance on the integrity of financial statements. Good Corporate Governance using proxies of managerial ownership, institutional ownership, independent commissioners and audit committee. This study analyzed the secondary data of companies in the manufacturing sector listed on the Indonesia Stock Exchange (IDX). The samples were collecting 20 companies in the period of 2012 to 2016 through the so-called purposive sampling technique. The analysis methodology performed multiple regression test. Based on the research result, it can be concluded that managerial ownership have positive effects on the integrity of financial statements. It means that the high percentage of the managerial ownership can improve the integrity of financial statements On the other hand, the audit committee negatively affects the integrity of financial statements. Meanwhile, institutional ownership and independent commissioners have no influence on the integrity of financial statements.
- Open Access
- This is an open access article distributed under the CC BY-NC license.
Cite this article
TY - CONF AU - Anniza Maria Ulfa AU - Auliffi Ermian Challen PY - 2020 DA - 2020/05/20 TI - Good Corporate Governance on Integrity of Financial Statements BT - Tarumanagara International Conference on the Applications of Social Sciences and Humanities (TICASH 2019) PB - Atlantis Press SP - 40 EP - 46 SN - 2352-5398 UR - https://doi.org/10.2991/assehr.k.200515.008 DO - https://doi.org/10.2991/assehr.k.200515.008 ID - Ulfa2020 ER -