PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP INTEGRITAS LAPORAN KEUANGAN

Abstract

This research aimed to examine the influence of corporate governance mechanism that consists of institutional ownership, managerial ownership, the audit committee, independent commisioners, the proportion of independent board of commisioners, the size of board of commisioners, and the size of board of directors to integrity of financial statementst on manufacture issuers in Indonesian Stock Exchange in the period 2005 until 2007 with the partial and simultaneous. Data for research using secondary data, namely audited financial statements obtained from Indonesian Capital Market Directory (ICMD) and Indonesian Stock Exchange. Sample used in this research as much as 51 manufacture issuers in the Indonesian Stock Exchange selected using simple random sampling method. The examinated of hypothesis used multi regression analysis and calculate the value of t and F values to know the influence according to partial and simultaneous. The result of the analysis show that corporate governance mechanism that consists of institutional ownership, managerial ownership, the audit comitee, independent commisioners, the proportion of independent board of commisioners, the size of the board of commisioners, and the size of board of directors according to partial and simultaneous, have significant effect on the integrity of financial statements.