EN
Effect of Good Corporate Governance, KAP Reputation, Its Size and Leverage on Integrity of Financial Statements
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 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
Ayrıntılar
Birincil Dil
İngilizce
Konular
Ekonomi
Bölüm
Konferans Bildirisi
Yayımlanma Tarihi
1 Aralık 2017
Gönderilme Tarihi
1 Aralık 2017
Kabul Tarihi
-
Yayımlandığı Sayı
Yıl 2017 Cilt: 7 Sayı: 4
APA
Nurdiniah, D., & Pradika, E. (2017). Effect of Good Corporate Governance, KAP Reputation, Its Size and Leverage on Integrity of Financial Statements. International Journal of Economics and Financial Issues, 7(4), 174-181. https://izlik.org/JA84FK92SX
AMA
1.Nurdiniah D, Pradika E. Effect of Good Corporate Governance, KAP Reputation, Its Size and Leverage on Integrity of Financial Statements. IJEFI. 2017;7(4):174-181. https://izlik.org/JA84FK92SX
Chicago
Nurdiniah, Dade, ve Endra Pradika. 2017. “Effect of Good Corporate Governance, KAP Reputation, Its Size and Leverage on Integrity of Financial Statements”. International Journal of Economics and Financial Issues 7 (4): 174-81. https://izlik.org/JA84FK92SX.
EndNote
Nurdiniah D, Pradika E (01 Aralık 2017) Effect of Good Corporate Governance, KAP Reputation, Its Size and Leverage on Integrity of Financial Statements. International Journal of Economics and Financial Issues 7 4 174–181.
IEEE
[1]D. Nurdiniah ve E. Pradika, “Effect of Good Corporate Governance, KAP Reputation, Its Size and Leverage on Integrity of Financial Statements”, IJEFI, c. 7, sy 4, ss. 174–181, Ara. 2017, [çevrimiçi]. Erişim adresi: https://izlik.org/JA84FK92SX
ISNAD
Nurdiniah, Dade - Pradika, Endra. “Effect of Good Corporate Governance, KAP Reputation, Its Size and Leverage on Integrity of Financial Statements”. International Journal of Economics and Financial Issues 7/4 (01 Aralık 2017): 174-181. https://izlik.org/JA84FK92SX.
JAMA
1.Nurdiniah D, Pradika E. Effect of Good Corporate Governance, KAP Reputation, Its Size and Leverage on Integrity of Financial Statements. IJEFI. 2017;7:174–181.
MLA
Nurdiniah, Dade, ve Endra Pradika. “Effect of Good Corporate Governance, KAP Reputation, Its Size and Leverage on Integrity of Financial Statements”. International Journal of Economics and Financial Issues, c. 7, sy 4, Aralık 2017, ss. 174-81, https://izlik.org/JA84FK92SX.
Vancouver
1.Dade Nurdiniah, Endra Pradika. Effect of Good Corporate Governance, KAP Reputation, Its Size and Leverage on Integrity of Financial Statements. IJEFI [Internet]. 01 Aralık 2017;7(4):174-81. Erişim adresi: https://izlik.org/JA84FK92SX