| dc.contributor |
Fakultas Ekonomi dan Bisnis |
|
| dc.creator |
Yulia, Erika |
|
| dc.creator |
Nurcholis, Kania |
|
| dc.creator |
Nurhayati, Nurhayati |
|
| dc.date |
2019-08-06 |
|
| dc.identifier |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/16820 |
|
| dc.description |
Abstrack. The integarity of finaancial staatements is tahe eaxtent to wahich finaancial staatements praesent finaancial infoarmation faairly, hoanestly aand unbaiasedly. Thais stuady aiams to obatain emapirical eavidence abouat the efafect of gaood coraporate goveranance mechaanisms and fiarm sizae on thae inteagrity of fianancial stateaments as maeasured by the iandex of conaservatism. The saample of thias stuady werae 9 autaomotive compaanies listead on thae Stoack Exachange in the peariod 2013-2017, whiach werae deteramined by purpaosive samapling metahod.The statiastical meathod usead is mualtiple regresasion anaalysis. The reasults of this satudy indaicate that the meachanism of goaod corpoarate goveranance, naamely, manaagerial ownearship, auadit commaittees, indepeandenta commisasioners, institautional ownearship and comapany size inflauence the integarity of financiaal statemaents. Keywords : Good Corporate Governance Mechanism, Company Size,Financial Report IntegrityAbstrack.Integritas laaporan keuanagan adaalah sejaauh maana lapoaran keuaangan menayajikan inaformasi keuanagan secaara waajar, juajur daan tidaak biaas. Peneliatian ini beartujuan uantuk meamperoleh buakti emapiris mengaenai penagaruh mekaanisme goaod coraporate goavernance dana ukauran pearusahaan terhaadap integraitas lapoaran keuaangan yaang diukaur dengaan indaeks konsearvatisme. Samapel penaelitian iani adaalah 9 perusahaaan otomotaif yanag teradaftar di BEI periode 2013-2017, yanag diteantukan deangan metoade purpoasive samapling.Metaode statiastik yanag diguanakan adalaah anaalisis regreasi bergaanda.Haasil penaelitian ini menaunjukan baahwa meakanisme gooad corpaorate govaernance yaaitu, kepeamilikan manajearial, komaite auadit, komiasaris indeapenden, kepaemilikan institusiaonal dan ukauran perausahaan berpaengaruh terhaadap integaritas lapoaran keuaangan.Kata kunci: Mekanismae Good Corpaorate Governanace dan Ukuaran Perusahaaan terhaadap Inteagritas Lapaoran Keauangan. |
|
| dc.format |
application/pdf |
|
| dc.language |
eng |
|
| dc.publisher |
Universitas Islam Bandung |
|
| dc.relation |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/16820/pdf |
|
| dc.rights |
Copyright (c) 2019 Prosiding Akuntansi |
|
| dc.source |
Prosiding Akuntansi; Vol 5, No 2, Prosiding Akuntansi (Agustus, 2019); 206-214 |
|
| dc.source |
Prosiding Akuntansi; Vol 5, No 2, Prosiding Akuntansi (Agustus, 2019); 206-214 |
|
| dc.source |
2460-6561 |
|
| dc.subject |
Akuntansi |
|
| dc.subject |
Mekanismae Good Corpaorate Governanace dan Ukuaran Perusahaaan terhaadap Inteagritas Lapaoran Keauangan. |
|
| dc.title |
Pengaruh Mekanisme Good Corporate Governance dan Ukuran Perusahaan terhadap Integritas Laporan Keuangan |
|
| dc.type |
info:eu-repo/semantics/article |
|
| dc.type |
info:eu-repo/semantics/publishedVersion |
|
| dc.type |
Peer-reviewed Article |
|
| dc.type |
Kuantitatif |
|