Effect of Corporate Governance Mechanism, Independence and Management of Earnings Integrity of Financial Statements

Muammar, Khaddafi and Wahyuddin, Wahyuddin and Heikal, Mohd and Falahuddin, Falahuddin and Rahmatul, Maulida (2018) Effect of Corporate Governance Mechanism, Independence and Management of Earnings Integrity of Financial Statements. Journal Quality - Access to Success, 19 (164). pp. 94-97. ISSN 1582-2559

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Abstract

This study aims to analyze and obtain empirical evidence about the effect of corporate governance mechanisms (independent commissioners, managerial ownership, institutional ownership, audit committees,), Independence and earnings management for the integrity of financial statements in manufacturing companies in Indonesia. Integrity of financial statements is defined as the extent to which the financial statements show a true and honest information. Independent variables used in this study is the corporate governance mechanisms are analyzed by independent commissioners, managerial ownership, institutional ownership, audit committees, independence and earnings mana- gement. Dependent variable used in this study is the integrity of financial statements analyzed by conservatism, in observation from 2013-2015. This study uses 14 manufacturing companies listed on the Stock Exchange in 2013 through 2015. Samples obtained using a purposive sampling method. The research data were analyzed with multiple linear regression analysis. The study is an independent commissioner, audit committee did not significantly affect the integrity of financial state- ments. As for managerial ownership, institutional ownership, independence and earnings management significantly affect the integrity of the financial statements.

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