SKRIPSI AKS
Integritas Laporan Keuangan Ditinjau Dari Good Corporate Governance Perusahaan
ABSTRACT
This research is to examine the effect of institusional ownership, managerial
ownership, audit committee and independent commissioner on the integrity of
financial statement. The sample of this study are service companies listed in
Indonesia Stock Exchange for period 2018 until 2019. The sampling technique used
is purposive sampling. The samples of this study are 46 companies with 92 samples.
The analysis of this research employs multiple regression. Result show that
institusional ownership positive effect on the integrity of financial statement, audit
committee negative effect on the integrity of financial statement. Meanwhile,
managerial ownership and independent commissioner do not effect on the integrity
of financial statement.
Keywords : integrity of financial statement, institusional ownership, managerial
ownership, audit committee and independent commissioner
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