Pengaruh Struktur Corporate Governance terhadap Integritas Laporan Keuangan Perusahaan pada Perusahaan LQ45 yang Terdaftar di BEI
Date
2017Author
Istiantoro, Inosensius
Paminto, Ardi
Ramadhani, Herry
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Show full item recordAbstract
The purpose of research is to analyze the
influence of Corporate Governance Structure on Integrity Corporate Financial Statements of the LQ45
companies listed on the Indonesia Stock Exchange 2009-2014. The data used in this study is 18
companies using criteria through purposive sampling method. Analysis of the data used in this study is
the classical assumption test and multiple linear regression SPSS 19.0. The results of this study
indicate that the institutional ownership has a negative and significant influence on integrity corporate
financial statements, Managerial Ownership is positive but no significant effect on integrity corporate
financial statements, Audit Committee is positive and has a significane effect on integrity corporate
financial statements, Independent Commissioner is negative and no significant effect on integrity
corporate financial statements.