PRATAMA, DENDY OCTAVIAN (2015) PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP INTEGRITAS LAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2013. Undergraduate thesis, STIE PERBANAS SURABAYA.
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Abstract
Financial statements is a means or an important tool which used to connect up between the manager and owner. A good financial statements is a financial statements which have an integrity of the information contained therein. The integrity of the financial statements is the extent to which the financial statements are presented showing information fairly, unbiased and honest. This study aims to analyze the influence variables which expected has an affect to the integrity of the financial statements on manufacture companies which listed in Indonesia Stock Exchange in 2011-2013. The examined variables in this study are Good Corporate Governance which is proxied by the independent directors, audit committee, managerial ownership and institutional ownership. This research methodology used is descriptive analysis and statistical analysis. The data used in this study were 204 data samples. The results of the regression analyzes of this study indicates that the audit committee and institutional ownership has a significant effect on the integrity of financial statements. While, the independent directors and managerial ownership has no significant effect on the integrity of the financial statements. Key words : integrity of financial statements, good corporate governance
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | DIO EKA PRAYITNO |
| Date Deposited: | 27 Mar 2017 10:45 |
| Last Modified: | 27 Mar 2017 10:45 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/677 |
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