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

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.