Appliance of Good Corporate Governance Structure Integrity Against Financial Report On Mining Companies Listed
Author: Indah Rahayu Lestari and Rinny Meidiyustiani
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Abstract
This study aims to determine the application of Good Corporate Governance Structure for the Integrity of Financial Statements. Where the GCG seen from the rights of shareholders, policy Corporate Governance, Corporate Governance Practices, Disclosure (disclosure) and the Audit Function. Sampling technique used in this research is purposive sampling. The samples are mining companies listed on the Indonesia Stock Exchange in the observation period (2013-2017). The research shows that the shareholder rights, corporate governance and disclosure policies have a significant effect on the integrity of the financial statements, while the audit function did not significantly affect the integrity of the financial statements.
Keywords : The rights of shareholders, policy Corporate Governance, Corporate Governance Practices, Disclosure, and Integrity Audit of Financial Statements.