The effect of independent commissioners, audit committees, financial distress, and company sizes on integrity of financial statements

Intan Permatasari; Agrianti  Komalasari; Ratna  Septiyanti

doi:10.31686/ijier.vol7.iss12.2057

Authors

Intan Permatasari a:1:{s:5:"en_US";s:18:"Lampung University";}
Agrianti Komalasari University of Lampung, Indonesia
Ratna Septiyanti University of Lampung, Indonesia

DOI:

https://doi.org/10.31686/ijier.vol7.iss12.2057

Keywords:

good corporate governance, financial distress, Company Size, financial statement integrity

Abstract

This study is a conceptual paper that aims to determine the effect of independent commissioners, audit committees, financial distress, and company size on the integrity of financial statements. Previous theoretical studies have shown that the mechanism of good corporate governance, financial distress, and company size can affect the integrity of financial statements. From theoretical discussions and previous research, conclusions are obtained while independent commissioners, audit committees, financial distress, and company size on the integrity of financial statements have a positive effect. This study uses secondary data in the form of annual financial statements of financial sector companies listed on the Indonesia Stock Exchange (BEI) from 2012 to 2018. The renewal in this study is the mechanism of good corporate governance that is used in this study only independent commissioners and audit committees. In addition, the year of research and the sample of research to be studied differ from previous studies

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Author Biographies

Agrianti Komalasari, University of Lampung, Indonesia

Faculty of Economics and Business
Ratna Septiyanti, University of Lampung, Indonesia

Faculty of Economics and Business

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