Preprint Article Version 1 This version is not peer-reviewed

Integrity Of Financial Statement: Big Is not Guarantee

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. Preprints 2018, 2018100205 (doi: 10.20944/preprints201810.0205.v1). Pradika, E.; Hoesada, J. Integrity Of Financial Statement: Big Is not Guarantee. Preprints 2018, 2018100205 (doi: 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.

Subject Areas

integrity of financial reporting information; good corporate governance; firm size; leverage

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