Pengaruh Penerapan Good Corporate Governance terhadap Integritas Laporan Keuangan (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2018-2020)

Abstract

This study aims to determine the influence of the Board of Commissioners, managerial ownership, the Audit Committee, the Board of Directors, and independent commissioners on the integrity of financial statements. The population of this research is 169 manufacturing companies listed on the Indonesia Stock Exchange for the 2018–2020 period, with a total sample of 118 companies. based on simple random sampling and using secondary data obtained through the website of the Indonesia Stock Exchange (www.idx.co.id). The technical data analysis tools used are descriptive statistics, the classical assumption test, multiple linear regression analysis, and then hypothesis testing. The results of the study prove that, partially, the board of directors has a significant positive effect on the integrity of financial statements, while the audit committee has a significant negative effect. The Board of Commissioners, managerial ownership, and independent commissioners have no impact on the integrity of the financial statements. Simultaneously, the Board of Commissioners, managerial ownership, the Audit Committee, the Board of Directors, and independent commissioners have a simultaneous and significant influence on the integrity of financial statements.