Version 1
: Received: 9 October 2018 / Approved: 10 October 2018 / Online: 10 October 2018 (06:05:12 CEST)
How to cite:
Pradika, E.; Hoesada, J. Integrity Of Financial Statement: Big Is not Guarantee. Preprints2018, 2018100205. https://doi.org/10.20944/preprints201810.0205.v1
Pradika, E.; Hoesada, J. Integrity Of Financial Statement: Big Is not Guarantee. Preprints 2018, 2018100205. https://doi.org/10.20944/preprints201810.0205.v1
Pradika, E.; Hoesada, J. Integrity Of Financial Statement: Big Is not Guarantee. Preprints2018, 2018100205. https://doi.org/10.20944/preprints201810.0205.v1
APA Style
Pradika, E., & Hoesada, J. (2018). Integrity Of Financial Statement: Big Is not Guarantee. Preprints. https://doi.org/10.20944/preprints201810.0205.v1
Chicago/Turabian Style
Pradika, E. and Jan Hoesada. 2018 "Integrity Of Financial Statement: Big Is not Guarantee" Preprints. https://doi.org/10.20944/preprints201810.0205.v1
Abstract
This research aims to determine the influence of the independent commissioners, audit committee, institutional ownership, firm size and leverage against the integrity of the financial reporting information. This research is quantitative research with the causal approach. This study uses secondary data and panel data regression analysis method. The research results prove that audit committee, institutional ownership and leverage effect on the integrity of the financial reporting information. But it does not prove that the independent commissioner and firm size effect on the integrity of the financial reporting information.
Keywords
integrity of financial reporting information; good corporate governance; firm size; leverage
Subject
Business, Economics and Management, Accounting and Taxation
Copyright:
This is an open access article distributed under the Creative Commons Attribution License which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.