Pratama, M. Wahyudi and Verawaty, Verawaty and Fransisca, Septiani (2016) EVALUASI EMPIRIS INTEGRITAS LAPORAN KEUANGAN BERDASARKAN KINERJA KEUANGAN DAN KINERJA NON KEUANGAN. In: Seminar Nasional “Global Competitive Advantage”.
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Abstract
This research is aimed to evaluate the impact of financial performance which consist of leverage and firm size, also the non financial performance which consist of managerial owning, institutional owning, independent comissioner, audit committee, and the reputation of Public Accounting Firm toward the integrity of financial statement. This research use purposive sampling in choosing sample and obtained 22 companies which become samples of this research for a year. Data analysis technique which use is a double regression linear analysis. Variable of managerial owning significantly have a positive impact toward the integrity of financial statement, meanwhile the firm size, institutional owning, independent commissioner, audit committee, and the reputation of Public Accounting Firm don't have any significant positive impact toward the integrity of financial statement, and leverage don't have any significant negative impact toward the integrity of financial statement. Keywords: Leverage, Firm Size, Managerial Owning, Institutional Owning, Independent Commissioner, Audit Committee, the reputation of Public Accounting Firm, Integrity of Financial Statement.
| Item Type: | Conference or Workshop Item (Paper) |
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| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Depositing User: | Mrs Verawaty Mahyudin |
| Date Deposited: | 18 Aug 2016 04:17 |
| Last Modified: | 18 Aug 2016 04:17 |
| URI: | http://eprints.binadarma.ac.id/id/eprint/3025 |
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