Good Corporate Governance on Integrity of Financial Statements

DOI

10.2991/assehr.k.200515.008How to use a DOI?

Keywords

managerial ownership, institutional ownership, independent commissioner, audit committee, the integrity of financial statements

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.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Download article (PDF)

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  - Proceedings of the 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  - 10.2991/assehr.k.200515.008
ID  - Ulfa2020
ER  -