Jurnal Riset Ekonomi dan Akuntansi
Vol. 2 No. 2 (2024): June : JURNAL RISET EKONOMI DAN AKUNTANSI

Pengaruh Good Corporate Governance, Firm Size, dan Independensi Auditor terhadap Integritas Laporan Keuangan

Deski Arivan (Unknown)
Hermie Hermie (Unknown)



Article Info

Publish Date
20 May 2024

Abstract

Management of a business must always be carried out with the aim of advancing the interests of the company, and this is what is meant by "good corporate governance". There are three sizes of business: large conglomerates, large corporations, and small businesses. Large companies are often more profitable than small companies due to the high operating costs associated with managing revenue and large asset bases. This research uses quantitative methods with a sample of 72 mining companies listed on the Indonesia Stock Exchange (BEI) which then carries out multiple regression analysis. The results conclude that Institutional Ownership has an effect on the Integrity of Financial Reports, the Proportion of Independent Commissioners has an effect on the Integrity of Financial Reports, Firm Size has an effect on the Integrity of Financial Reports, and Auditor Independence has a positive and significant effect on the Integrity of Financial Reports.

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Journal Info

Abbrev

JREA

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Topik dalam Jurnal ini berkaitan dengan aspek apapun dari Ekonomi, namun tidak terbatas pada topik berikut : Ekonomi , Corporate Governance, Etika Bisnis, Akuntansi Manajemen dan Pasar Modal dan ...