Integrity Of Financial Statement: Big Is not Guarantee

Endra Pradika; Jan Hoesada

doi:10.20944/preprints201810.0205.v1

Preprint Article Version 1 Preserved in Portico This version is not peer-reviewed

Version 1 : Received: 9 October 2018 / Approved: 10 October 2018 / Online: 10 October 2018 (06:05:12 CEST)

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.

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

Business, Economics and Management, Accounting and Taxation

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Integrity Of Financial Statement: Big Is not Guarantee

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