Pengaruh Corporate Governance Terhadap Laporan Keuangan Pada Sektor Transportasi

Winny Alwijaya, Rolendo Rolendo, Tetty Tiurma Uli

Abstract


The integrity of financial statements in the transportation company sector is much below the standard requirements of the IDX and many transportation sectors are not listed on the IDX. Financial report integrity (dependent variables) are analyzed by independent variables consisting of x1 = Board of Directors size, x2 = Proportion of Independent Commissioners (PKI), x3 = Audit Committee (KA) and x4 = Institutional Ownership (KI). The value of the F test regression results is 2.475 with a significance of 0.05, while the t test is only institutional ownership that has an effect of 3.035 and significant 0.03 means that the greater the number of institutional ownership, the better the integration of financial statements.

Full Text:

PDF

References


Achmad, Mas Daniri. (2005). Good Corporate Governance: Konsep dan Penerapannya dalam Konteks Indonesia. Jakarta: Ray Indonesia

Bappenas, (2019). Kementerian Perencanaan Pembangunan Nasional/ Badan Perencanaan Pembangunan Nasional (BAPPENAS). https://www.bappenas.go.id/

BI, (2019). Bank Indonesia. Bank Sentral Republik Indonesia. https://www.bi.go.id

Brigham, E,F & Weston, J,F. (2005). Dasar-Dasar Manajemen Keuangan, Edisi Kesembilan, Jilid 2, Jakarta: Penerbit Erlangga,

Budiono. (2005). Kamus Besar Bahasa Indonesia, Surabaya: Karya Agung.

Djoko Pradopo, Rachmat dkk. (2003). Metodologi Penelitian Sastra. Bandung: Hanindita.

De Zoort T., et al. (2002). Audit Committee Effectiveness: A syntesis of Emperical Audit Committee Literatur. Journal of Accounting Literatur, 21. 38-76.

Dwidinda, J. (2017). Pengaruh Komisaris Independen, Komite Audit, Kepemilikan Institusional Dan Kepemilikan Manajerial Terhadap Integritas Laporan Keuangan. E-Proceeding of Management, 4(3), 2821-2829.

FCGI. (2001). Corporate Governance: Tata Kelola Perusahaan. Jakarta

Ghozali, Imam. (2013). Aplikasi AnalisisMultivariate dengan Program IBM SPSS 21Update PLS Regresi. Semarang: Badan Penerbit Universitas Diponegoro.

Hamdani. (2016). Good Corporate Governance : Tinjauan Etika dalam Praktik Bisnis. Jakarta: Mitra Wacana Media.

Helena, S. (2018). Pengaruh Corporate Governance Terhadap Financial Distress. Jurnal Administrasi Bisnis (JAB), 60(2), 143-152.

Kasmir. (2016). Analsis Laporan Keuangan. Jakarta: Grafindo Persada.

Lukviarman, N. (2001). Key Characteristics of Corporate Governance: The case of Indonesia, Working Paper, No. 01-01. Graduate School business, curtin University of Technology. Perth

Nabela, Yoandhika. (2012). Pengaruh Kepemilikan Institusional, Kebijakan Dividen dan Profitabilitas Terhadap Kebijakan Hutang pada Perusahaan Properti dan Real Estate di Bursa Efek Indonesia. Jurnal Manajemen Universitas Negeri Padang, 01(01), September 2012.

Nurjanah, Lita dan Dudi Pratomo. (2017) Pengaruh Komite Audit, Komisaris Independen dan Kualitas Audit terhadap Integritas Laporan Keuangan, Jurnal Universitas Telkom.

Pancawati Hardiningsih. (2010). Pengaruh Independensi, Corporate Governance, dan Kualitas Audit terhadap Integritas Laporan Keuangan. Kajian Akuntansi. 2(1). pp. 61-76.

Panky P. S. R. (2014). Pengaruh Ukuran Dewan Direksi Dan Dewan Komisaris Serta Ukuran Perusahaan. Diponegoro Journal of Accounting, 3(3), pp. 1-7.

Rahmat, M.M., Iskandar, T.M, dan Saleh, N.M. (2009). Audti Committee Characteristics in Financially Distressed and non-Distressed Companies. Managerial Auditing Journal, 24(7). pp 624-638.

Saputra Desmiawati, dan Yuneita. (2014). Pengaruh Mekanisme Good Corporate Governance dan Ukuran Perusahaan Terhadap Integritas Laporan Keuangan (Studi Kasus pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Periode 2012). Pekanbaru: Faculty of Economics Riau University.

Wardhani,R. (2007). Mekanisme corporate governance dalam perusahaan yang mengalami permasalahan keuangan (financially distressed firms). Simposioum Nasional Akuntansi 9. Padang




DOI: https://doi.org/10.30601/humaniora.v3i2.329

Refbacks

  • There are currently no refbacks.


Copyright (c) 2019 Winny Alwijaya, Rolendo -, Tetty Tiurma Uli

Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

JURNAL HUMANIORA


Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

© Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum. Published by Center for Research and Community Service (LPPM) University of Abulyatama, Aceh, Indonesia. 2019

Flag Counter