PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP INTEGRITAS LAPORAN KEUANGAN PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DIBURSA EFEK INDONESIA PERIODE 2016-2018

Abstract

The phenomenon that occurs in publicly traded companies today is that there are many cases of financial data manipulation that occur in business entities and companies in Indonesia which prove that the integrity of financial reports is lacking in the presentation of information for users of financial statements. The purpose of this study was to determine the effect of the Good Corporate Governance mechanism consisting of managerial ownership, institutional ownership, the proportion of the board of commissioners and the audit committee on the integrity of financial statements. The sample in this study were 25 manufacturing companies listed on the Indonesia Stock Exchange during the period 2016 - 2018. The sample was determined using a purposive sampling method. The analysis technique used is the classical assumption test, multiple linear regression analysis and model feasibility test consisting of the coefficient of determination, multiple correlation, F test and t test. The results show that: 1) Managerial ownership has a positive effect on the integrity of financial statements, 2) Institutional ownership has no effect on the integrity of financial statements, 3) The composition of the Board of Independent Commissioners has a positive effect on the integrity of financial statements, 4) The composition of the Audit Committee Board has a positive effect on integrity financial statements