Open Conference Systems, 1st KBP COnference

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Institutional Ownership, Audit Committee, Independent Commissioner And Board Of Directors On The Integrity Of Financial Statements Of Manufacturing Companies Listed On The Indonesian Stock Exchange In The 2018-2022 Period
Putri Ayu Aprilicia, Aminar Sutra Dewi

Last modified: 2024-07-02

Abstract


Financial reports are financial information about a company for a period that can be used to describe the company's performance. A good financial report is a financial report that has integrity. This research aims to determine the influence of corporate governance on the integrity of financial reports in manufacturing companies listed on the Indonesia Stock Exchange. The sample used in this research was 91 samples of manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The sample selection in this research used the purposive sampling method. Based on the specified criteria, 91 observation data were obtained. The analysis method used is panel data regression. Based on the analysis, it is known that institutional ownership has no and insignificant effect on the integrity of financial reports, the audit committee has a positive and significant effect on the integrity of financial reports, independent commissioners have no and no significant effect on the integrity of financial reports, and the board of directors has a negative and insignificant effect on report integrity.

Keywords


Institutional ownership, audit committee, independent commissioner and board of directors

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