relation: https://eprints.untirta.ac.id/51304/
title: PENGARUH CORPORATE GOVERNANCE   TERHADAP INTEGRITAS LAPORAN KEUANGAN   (Studi Empiris Pada Perusahaan Sektor Energi yang   terdaftar pada Bursa Efek Indonesia Periode 2021-2023)
creator: HANDAYANI, OKTAFIA
subject: HF5601 Accounting
description: This study aims to analyze the impact of corporate governance on the integrity of   financial statements in energy sector companies listed on the Indonesia Stock   Exchange (IDX) for the period of 2021-2023. This research is motivated by the   phenomenon of financial statement manipulation that reduces the trust of   financial statement users, where according to a 2019 ACFE (Association of   Certified Fraud Examiners) survey, financial statement fraud reached 6.7% in   Indonesia. Corporate governance in this study is measured through several   variables, namely the board of directors, audit committee, managerial ownership,   institutional ownership, and independent commissioners. The integrity of financial   statements becomes the dependent variable in this study, measured using   conservatism proxies. Agency theory is used as the theoretical basis to explain the   relationship between principals (shareholders) and agents (management), as well   as the importance of corporate governance mechanisms in minimizing conflicts   interests. This research uses a quantitative method with secondary data in the   form of annual company reports. The results of this study are expected to provide   theoretical and practical contributions related to the factors of corporate   governance that affect the integrity of financial reports of energy sector   companies in Indonesia.
date: 2025
type: Thesis
type: NonPeerReviewed
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identifier: https://eprints.untirta.ac.id/51304/1/OKTAFIA%20HANDAYANI_5552210145_Fulltext.pdf
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identifier: https://eprints.untirta.ac.id/51304/3/OKTAFIA%20HANDAYANI_5552210145_02.pdf
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identifier: https://eprints.untirta.ac.id/51304/4/OKTAFIA%20HANDAYANI_5552210145_03.pdf
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identifier: https://eprints.untirta.ac.id/51304/6/OKTAFIA%20HANDAYANI_5552210145_04.pdf
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identifier: https://eprints.untirta.ac.id/51304/5/OKTAFIA%20HANDAYANI_5552210145_05.pdf
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identifier: https://eprints.untirta.ac.id/51304/7/OKTAFIA%20HANDAYANI_5552210145_Ref.pdf
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identifier: https://eprints.untirta.ac.id/51304/8/OKTAFIA%20HANDAYANI_5552210145_Lamp.pdf
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identifier: https://eprints.untirta.ac.id/51304/17/OKTAFIA%20HANDAYANI_5552210145_01.pdf
identifier:   HANDAYANI, OKTAFIA  (2025) PENGARUH CORPORATE GOVERNANCE TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi Empiris Pada Perusahaan Sektor Energi yang terdaftar pada Bursa Efek Indonesia Periode 2021-2023).  S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.