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All Journal Jurnal Ekonomi Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) Journal of Accounting and Finance Management (JAFM)
Sri Anah
Fakultas Ekonomi Dan Bisnis Universitas Mercu Buana
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Journal : Journal of Accounting and Finance Management (JAFM)

 1 
The Effect of The Board of Directors, Audit Committee, and Company Size on The Integrity of Financial Statements (Empirical Study on State-Owned Enterpriseslisted on The Indonesia Stock Exchange 2016-2020 Period) Sri Anah; Rizky Mustika Anggraeni; Abdul Rahmat
Journal of Accounting and Finance Management Vol. 4 No. 2 (2023): Journal of Accounting and Finance Management (May-June 2023)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v4i2.212

Abstract

This study aims to analyze and obtain empirical evidence about the effect of the board of directors, audit committee and company size on financial statements proxied by conservatism. The sample in this study consisted of 20 State-Owned Enterprises (BUMN) in 2016-2020. With the saturated sample method. This study uses Multiple Linear Regression analysis using SPSS to test the Board of Directors, Audit Committee and Company Size on the Integrity of Financial Statements. The results of this study indicate that the Board of Directors has no effect on the Integrity of Financial Statements, while the Audit Committee and Company Size have an effect on the Integrity of Financial Statements.
Co-Authors Abdul Rahmat Christina Catur Widayati Erna Alliffah Fitri Nadira Iwan Firdaus Muhammad Usman Rizky Mustika Anggraeni