Hervin, Dinda Cellian (2023) Pengaruh Good Corporate Governance Dan Ukuran Perusahaan Terhadap Integritas Laporan Keuangan (studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2021). Other thesis, Universitas Islam Riau.

Text Dinda Cellian Hervin.pdf - Submitted Version Restricted to Registered users only Download (7MB) | Request a copy

Abstract

This study aims to determine the effect of good corporate governance and company size on the integrity of financial statements (an empirical study of mining companies listed on the Indonesian Stock Exchange in 2019–2021). This study uses the mechanisms of good corporate governance, namely institutional ownership, managerial ownership, audit committees, independent commissioners, and company size, as variables. The population in this study are mining companies listed on the Indonesia Stock Exchange in 2019–2021. The method of determining the sample uses a purposive sampling technique to obtain a sample that fits the research criteria. The sample used was 24 companies with a total of 72 observations from 2019 to 2021. The data analysis method used was multiple linear regression analysis using the SPSS 25 application. The results of this study with the partial test showed that independent commissioners have a positive and significant effect on the integrity of financial statements. Meanwhile, institutional ownership, managerial ownership, audit committee and firm size have no significant effect on the integrity of financial statements. The result of the study with simultaneous test shows that institutional ownership, managerial ownership, the audit committee, independent commissioners, and company size together have a significant effect on the integrity of financial statements.

Actions (login required)

View Item