PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi pada Perusahaan BUMN yang terdaftar di BEI Periode 2014 s.d 2018)

Abstract

This study aims to analyze the effect of Good Corporate Governance which is
proxied by managerial ownership, institutional ownership, audit committee, and
independent commissioners on the integrity of financial statements on state-owned
companies listed on the Indonesia Stock Exchange (BEI) for the 2014-2018 period.
This research method is quantitative and the population in this study are stateowned
companies listed on the Indonesia Stock Exchange (IDX) for the 2014-2018
period. The sampling technique in this study used purposive sampling and obtained
16 companies with a study period of 5 years so that 80 sample data were obtained.
Data analysis uses panel data regression analysis with the Eviews 10 tool for
windows. The results of this study indicate that simultaneously managerial
ownership, institutional ownership, audit committee, and independent
commissioners influence the integrity of financial statements with an Adjusted RSquare
value of 0,134864 or 13%. Partially, the audit committee affects the integrity
of the financial statements, while managerial ownership, institutional ownership, and
the independent commissioner do not affect the integrity of the financial statements.