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PENGERUH INDEPENDENSI DAN MEKANISME CORPORATE GOVERNANCE TERHADAP INTEGRITAS LAPORAN KEUANGAN

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The purpose of this research is to analyze (a) the impact of the independency to the financial report
integrity. (b) The impact of the corporate governance mechanisms to the financial report integrity. The
corporate governance mechanisms consist of managerial ownership, institutional ownership,
independent commissioners, and audit committee.Quantitative method is used as the research method.
The research method is using purposive sampling. This sample selections are banking companies
which are listed in Indonesia Stock Exchange from 2009 to 2012. The samples are 104 banking
companies (taken from 26 of the most popular banking companies in Indonesia) the length of
observation is 4 years.The research result is proven that independency and institutional ownership
have no impact to the financial report integrity. The managerial ownership has positive influence to
the financial report integrity. On the other hand the independent commissioners and audit committee
has no influence to the financial report integrity.
Keywords:Independency, Corporate Governance, Managerial Ownership, Institutional Ownership,
Independent Commissioners, Audit Committee, Financial Report Integrity.

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Informasi Detil

Judul Seri

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No. Panggil

AMA-142202

Penerbit

: ., 2014

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

AMA-142202

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Tipe Media

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Tipe Pembawa

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Edisi

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Subyek

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Pernyataan Tanggungjawab

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