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
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