Kajian Mekanisme Corporate Governance Terhadap Integritas Laporan Keuangan

Authors

  • Raden Roro Sekar Hayuningrum Universitas Muhammadiyah Surakarta, Indonesia
  • Shinta Permata Sari Universitas Muhammadiyah Surakarta, Indonesia

DOI:

https://doi.org/10.29040/jap.v23i2.8120

Keywords:

integrity of financial report, institutional ownership, managerial ownership, independent commissioner, audit committee

Abstract

Financial reports must show great integrity to help their users make good decisions. The financial statements have integrity if the information in its contain describe the company's actual financial transactions. Without integrity, financial reporting will create mistrust of the company's management and reduce the company's public image. This study aims to determine the effect of corporate governance mechanisms on the integrity of financial reports. The corporate governance mechanism in this study is proxied by institutional ownership, managerial ownership, independent commissioners, and audit committees. The sample for this research is a food and beverage industry classification company listed on the Indonesia Stock Exchange in 2019–2021, which is determined using a purposive sampling method. The data analysis method used in this study is multiple linear regression. The results of the study show that institutional ownership, independent commissioners, and audit committees have an effect on the integrity of financial statements. Meanwhile, managerial ownership has no effect on the integrity of financial reports.

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Published

2023-01-28

How to Cite

Hayuningrum, R. R. S., & Sari, S. P. (2023). Kajian Mekanisme Corporate Governance Terhadap Integritas Laporan Keuangan. Jurnal Akuntansi Dan Pajak, 23(2). https://doi.org/10.29040/jap.v23i2.8120

Issue

Vol. 23 No. 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023

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