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p-Index From 2020 - 2025
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All Journal International Journal of Organizational Behavior and Policy
Pradana, Vincent Christian Satya
Unknown Affiliation
Economics, Econometrics & Finance

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The Analysis of Corporate Governance on Integrity Financial Statements in Banking Companies Listed on The Indonesia Stock Exchange Devie, Devie; Anggono, Nathania Marchella Angelina; Pradana, Vincent Christian Satya; Kwistianus, Hendri
International Journal of Organizational Behavior and Policy Vol 3 No 2 (2024): JULY 2024
Publisher : Accounting Department, School of Business and Management - Universitas Kristen Petra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/ijobp.3.2.97-108

Abstract

The integrity of financial statements is often questioned due to manipulation of accounting data, involving directors, commissioners, audit committees, and company owners. This study empirically demonstrates the impact of corporate governance - through board size, independent commissioners, audit committees, and institutional ownership - on financial statement integrity. Using quan­titative methods, the study involved 37 banking companies listed on the Indonesia Stock Exchange from 2017 to 2022. The results show that board size, independent commissioner, audit committee, institutional ownership, and leverage do not affect the integrity of financial state­ments, but firm size does.
Co-Authors Anggono, Nathania Marchella Angelina Devie Devie Hendri Kwistianus