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All Journal Jurnal Nusa Akuntansi
Muti Siti Mutmainah
Universitas Buana Perjuangan Karawang
Economics, Econometrics & Finance

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PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP INTEGRITAS LAPORAN KEUANGAN DENGAN KUALITAS AUDIT Septiana Rahayu; Novy Trianthy Noegraha; Muti Siti Mutmainah
Jurnal Nusa Akuntansi Vol. 3 No. 3 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 3 September Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i3.454

Abstract

This research was conducted to examine the influence of corporate governance mechanisms proxied by independent commissioners, institutional ownership and audit committees on the integrity of financial reports, as well as to determine the influence of audit quality in moderating the influence of independent commissioners, institutional ownership and audit committees on the integrity of financial reports. This research uses manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2022 period with a purposive sampling method. The data analysis method used in the research is Multiple Linear Regression Analysis with Eviews 12 and a significance level of 5%.
Co-Authors Novy Trianthy Noegraha Septiana Rahayu