Workhybrid2020

Good Corporate Governance on Integrity of Financial Statements

Anniza Maria Ulfa · Auliffi Ermian Challen

21 citations0/0 files storedTarumanagara International Conference on the Applications of Social Sciences and Humanities (TICASH)

No readable copy stored yet — this record is metadata only.

No open-access location is known for this record yet.

Literature note Cite in a project Citation map

Corporate Governance and Financial Management Corporate Finance and Governance Auditing, Earnings Management, Governance

Abstract

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.

Paper brief

Loading…

Cite this work

Citation unavailable for this work.

BibTeX RIS CSL-JSON

No public copy is stored for this record, so only the metadata is cited.

Citations in this library

Citation map →

Stored only when both papers are in the corpus — 21 citations exist upstream.

References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure 2004Audit Committee Characteristics and Restatements 2000management information system 2000Biases and Lags in Book Value and Their Effects on the Ability of the Book-to-Market Ratio to Predict Book Return on Equity 2006Teori akuntansi : Perekayasaan pelaporan keuangan 2011Good Corporate Governance 2016Analysis of financial statements 2009Management Information System

Explore the map →

Papers that cite the same references — the relational fallback while embeddings are still backfilling.

Imported from OpenAlex (CC0) — nothing here is generated.