Pengaruh Good Corporate Governance Dan Leverage Terhadap Integritas Laporan Keuangan Dengan Manajemen Laba Sebagai Variabel Intervening (Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia)
Abstract: This study aimed to
determine the effect of: (1) Corporate governance on the integrity of the
financial statements (2) Leverage on the integrity of the financial statements
(3) Earnings management on the integrity of financial statements (4) Corporate
governance and leverage on the integrity of the financial statements through
earnings management.This type of research study was classified as causative.
The population of this research was manufacturing company that is listed on the
Indonesia Stock Exchange in 2011-2013. This study used purposive sampling
method. Analysis of the data used path analysis.
The research proved that (1) Good corporate governance does not
significantly influence the integrity of the financial statements (2) Leverage
has no significant effect on the integrity of the financial statements (3)
Earnings management has no significant effect on the integrity of financial
statements (4) Good corporate governance and Leverage has no significantly
effect to the integrity of the financial statements through earnings
management.
In this research suggested: (1) The company should minimize the high
levels of debt in order to minimize the risk of integrity of the financial
statements (2) For the next research, to doing research about other influence,
such as the managerial ownership and the audit commite.
Keywords: integrity of the
financial statements, good corporate governance, leverage and earnings
management
Penulis: Ghina Latifah
Kode Jurnal: jpakuntansidd150517
