Effect of Good Corporate Governance, KAP Reputation, Its Size and Leverage on Integrity of Financial Statements

Dade Nurdiniah and Endra Pradika
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Dade Nurdiniah: Faculity of Economic, Kalbis Institute of Technology and Business, Jl. Pulomas Selatan Kav. 22, Jakarta 1320, Indonesia,
Endra Pradika: Indonesia College of Economic, Jl. Kayujati Raya No. 11 A Rawamangun, Jakarta 13220, Indonesia.

International Journal of Economics and Financial Issues, 2017, vol. 7, issue 4, 174-181

Abstract: This study aims to determine the effect of good corporate governance, the reputation of the firm, company size and leverage to the integrity of financial statements. The dependent variable in this study is the integrity of the financial statements is measured with conservative accounting model of Beaver and Ryan. Independent variables used are independent directors, audit committee, institutional ownership, and the reputation of the firm, company size and leverage. Data analysis method used is multiple linear regression analysis. The research proves that independent commissioners and the size of the company's reputation Kantor Akuntun Publik (KAP) positive effect on the integrity of the financial statements of companies listed on the Indonesian Stock Exchange (BEI) in the period 2013-2015 while the audit committee, institutional ownership and leverage do not affect the integrity of the financial statements of companies listed on the Indonesian Stock Exchange (BEI) in the period 2013-2015.

Keywords: Integrity Financial Statements; Good Corporate Governance; Reputation KAP; Company Size; Leverage (search for similar items in EconPapers)
JEL-codes: G3 (search for similar items in EconPapers)
Date: 2017
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Citations: View citations in EconPapers (1)

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