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Journal : Journal of Accounting Science

Integrity Of Financial Statements And The Factors Abbas, Dirvi; Siregar, Indra Gunawan; Basuki
Journal of Accounting Science Vol 5 No 1 (2021): Januari
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v5i1.1108

Abstract

The purpose of this study is to determine the effect of corporate governance, company size, and leverage on the integrity of financial statements partially in essential industrial and chemical manufacturing companies listed on the Indonesia Stock Exchange (IDX) and using the 2013-2017 research period. The study population includes companies. Essential industrial and chemical manufacturing sectors listed on the Indonesia Stock Exchange for the period 2013-2017. The sampling technique was using the purposive sampling technique. Based on the predetermined criteria, a total sample of 7 companies was obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The data analysis method used is a panel data regression analysis with the help of Eviews 9.0. Based on this research, it can be concluded that the independent commissioner has an effect, the audit committee on the integrity of financial statements, and leverage has no impact on the integrity of the financial statements.
Co-Authors Abbas, Dirvi Surya ABDURRAHIM Adang Hambali Afif Septian Ardiansyah Agung Samudra AHFANDI, ACHMAD Ahmad Chandra Aditiya Ahmad Fathoni Ihsan Ahmad Ilham Tanzil Alfiati Nurrokhmini Ali Hasbi Ramadani Alvian Dwi Jayanto Amirulloh, Muhammad Aldy Arif Irfa'i, Mohammad Arif Rahman Hakim ARIF RIYANTO Aulia, Triana Zuhrotun Aura Zahra Rizkillah Latif Badriyah ‘Izatul Isnaini bara, Brilliant Bemby Navita Cahyono, Aris Tri Dewi, Vininda Febri Rismana Dian Anisa Rokhmah Wati Dian Wildan Dwi Istiningsih Dwi Jatmoko Efendi, Teguh Efita Nadine Anggraini Eghi Dwi Yulianto Eka P.S EKO WAHYU NUGROHO Eko Wahyu Nugroho, Eko Endang Sri Wahyuningsih, Endang Sri Erlinda Sonia, Lucya Faisol Hamid, Faisol Fajar Isbakhi, Ari Fajar Satriya Hadi Feri Hariyanto Hadi, Fajar Satriya Haditsa Qur'ani Nurhakim Hariono , Mohammad Harsing Hasbi R, Ali Hidayatullah, Raihan Himmatul Khasanah Ilyas Rohili Ima Nur Syamsiah Insanul Haq, Fathan Irfan Ardiansyah Isnan Rijibillah Isra' Nuur Darmawan Joko Purwanto Kartika Sari, Vega Khairunisa, Rahmi Wilianti Kristiyanti Putri, Widya Kuat Kurniawan, Mochamad Kurniawan, Mochamad Difa Listya Purnamasari Luqman Hakim Ansori M. Munib Rosadi MAMAT RAHMAT Mandala, Marga Melati Harmia Putri Minto Mochamad Arif Irfa'i Mochamad Arif Irfa’i Mohammad Munib Rosadi Muflihah, Nur Muhammad Edwin Rachmanudin Muhammad Erihadian Muhammad Iqbal Mubarok Mulyadi Munib Rosadi, Mohammad N.F.A, Fatma Ayu Nainggolan, Jeremia Rade Mikhael Ngainnur Rohmah, Siti NOVALDY, RAMSYAH NOVIYANTI Nugraha, Moch Robbi Nurhidayati Oktaviani Windra Puspita, Oktaviani Windra Pambudi, Januar Eky Prasetyo, Rahayu Purboyo, Purboyo Purnama Sari, Retno Qiqi Yuliati Zakiah Rachman Ali Rahmi Widyanti Ratih Apri Utami Retno Eka P Retno Eka Pramitasari Rhamdania, Nadini Rita Dewi Triastianti Rudi Santoso SANI FATIKA Satriya H, Fajar Siregar, Indra Gunawan Sudarmanto, Eko Sumarsono Supiana Susatyo Adhi Pramono, Susatyo Adhi Sutan Alif Widiarto Tania Febrianti Taufiq, Darissalam At Triatmi Sri Widyaningsih Vega Kartika Sari Vega Sari Warsiyah Wibowo, Bagus Setya WIDOWATI Widya L, Jati Wijaya Heru Santosa, Wijaya Heru Yanuar Chandra, Tofik Zohan Ardiansyah Zuhrafi Zuhdi Zulfikar, Rizka