Pengaruh Corporate Governance terhadap Integritas Laporan Keuangan
(1) Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Jakarta
(*) Corresponding Author
Abstract
Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh mekanisme
corporate governance (kepemilikan institusional, komisaris independen, dan
kualitas audit) terhadap integritas laporan keuangan pada perusahaan industri
manufaktur di Indonesia. Integritas laporan keuangan sebagai variabel bebas
diproksikan dengan konservatisme. Sampel penelitian terdiri atas perusahaan
manufaktur yang terdaftar di Bursa Efek Indonesia pada periode 2011-2014.
Dengan metode purposive sampling diperoleh 62 perusahaan sebagai sampel.
Analisis dilakukan dengan regresi linier berganda, yang menunjukkan hasil bahwa
kepemilikan institusional berpengaruh negatif signifikan, sementara komisaris
independen dan kualitas audit berpengaruh positif signifikan, terhadap integtitas
laporan keuangan.
Keywords
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DOI: http://dx.doi.org/10.30998/jabe.v3i4.1779
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