Dewan Direksi Dan Ukuran Perusahaan Berpengaruh Terhadap Integritas Laporan Keuangan (Survei Pada Perusahaan Sub Sektor Bank Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2021)

Suhayati, Ely and Rahmatillah, Ridha Dewan Direksi Dan Ukuran Perusahaan Berpengaruh Terhadap Integritas Laporan Keuangan (Survei Pada Perusahaan Sub Sektor Bank Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2021). Journal of Economics, Management, Business and Accounting (JEMBA), 2 (2). pp. 206-219. ISSN 27978486

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Abstract

This study empirically examines the effect of the Board of Directors and Company Size on the Integrity of Financial Statements in Bank Sub - Sector Companies Listed on the Indonesia Stock Exchange for the period 2017 - 2021. The problem that occurs in Bank Sub - Sector companies is the decline in Financial Statement Int egrity even though the Board of Directors and Company Size increased. The method used in this study is a descriptive verification method with a quantitative approach, the sample used in this research is 39 Bank Sub - Sector Companies Listed on the Indonesia Stock Exchange for the 2017 - 2021 period with 5 years of observation, so that the total unit of analysis is 195. The analysis used is multiple linear regression, coefficient of determination, correlation coefficient and t test. The results of the study show that 1) the Board of Directors has a significant effect on the integrity of the financial statements, and 2) the size of the company has a significant effect on the integrity of the financial statements.

Item Type:	Article
Subjects:	Jurnal Tercetak
Divisions:	Universitas Komputer Indonesia
Depositing User:	Dr. Ely Suhayati
Date Deposited:	03 Jul 2023 01:54
Last Modified:	03 Jul 2023 01:54
URI:	http://repository.unikom.ac.id/id/eprint/70244

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