Determinan Integritas Laporan Keuangan (Studi pada Perusahaan yang Mengikuti Program Corporate Governance Preception Index Tahun 2011-2014)

J. Widiatmoko; MG Kentris Indarti; Puji Novia Kurniawati

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Conference paper // Seminar Nasional Multi Disiplin Ilmu Unisbank 2017

Determinan Integritas Laporan Keuangan (Studi pada Perusahaan yang Mengikuti Program Corporate Governance Preception Index Tahun 2011-2014)

July 2017

J. Widiatmoko, Mg Kentris Indarti, Puji Novia Kurniawati

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Determinan Integritas Laporan Keuangan (Studi pada Perusahaan yang Mengikuti Program Corporate Governance Preception Index Tahun 2011\u002D2014) Image

Abstract

The purpose of this study was to analyze the influence of corporate governance, independence, audit quality and
size of the integrity of the financial statements on the company's corporate governance program preception CGPI index
in 2011-2014.The population is all companies follow corporate governance program preception CGPI index in 2011-
2014. The sample in this study as many as 70 companies. The sampling technique used purposive sampling. The analytical
tool used is a linear regression analysis.The results of the analysis can be concluded that: Corporate governance
perception index positive and significant impact on the integrity of financial statements. The independence is not
significant positive effect on the integrity of financial statements. Quality audits significant positive effect on the integrity
of financial statements. Size companies significant positive effect on the integrity of financial statements.

Keywords: GCG, independence, audit quality, size and integrity of financial statements

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