SEPTIANI, EKA (2024) THE INFLUENCE GOOD CORPORATE GOVERNANCE ON THE INTEGRITY OF FINANSIAL REPORTS IN THE INDONESI MANUFACTURING INDUSTRY. Diploma thesis, Politeknik Negeri Sriwijaya.
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Text (CHAPTER II LITERATURE REVIEW)
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Text (CHAPTER III RESEARCH METHODOLOGY)
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Abstract
Good corporate governance is corporate governance that explains the relationship between various participants in the company which determines the direction of the company's performance. However, there are still visible irregularities in financial reporting that occur in large companies in Indonesia. The implementation of good corporate governance in companies has an impact on the financial reports produced because companies will have difficulty in carrying out accounting manipulation. This research investigates whether the board size, independent board, and institutional ownership have a significant effect on financial performance and market value in various manufacturing industry sectors. The research method used is quantitative, using regression analysis to evaluate the relationship and impact between the independent variables and the dependent variable. Data was collected from various manufacturing industry sectors which are known to be susceptible to manipulation of financial reports. This analysis reveals significant findings where independent boards have consistent results that provide a significant positive impact on ROA and Tobin Q. This shows the relationship that a higher board size will improve company performance. Improving company performance will increase ROA and Tobin Q. The result is that the size of the board of directors does not consistently have a positive and insignificant effect on financial performance. ROA and the size of the board of directors have a positive and significant effect on Tobin Q. This analysis reveals significant findings where institutional ownership has a positive and significant effect on Tobin Q. The results that have a positive and insignificant effect on ROA and Tobin Q. R-squared the model value is 0.151 indicating The magnitude of the influence of the independent variable is 15.1% on the dependent variable ROA, while other independent variables not examined in this research is 84.9. The % R-squared model value of 0.468 indicates that there is an influence. The magnitude of the influence of the independent variable is 46.8% on the variable. dependent Tobin Q, while other independent variables not examined in this research have an effect of 53.2%. Board vii size, independent board, and institutional ownership are very important in mitigating financial statistics on ROA and market value on Tobin Q. These findings indicate that board size, independent board, and institutional ownership but achievable targets effectively reduce fraud reporting. Future research should explore additional factors that influence the influence of good corporate governance on financial statements and expand the research to various industries to gain broader insights.
| Item Type: | Thesis (Diploma) |
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| Uncontrolled Keywords: | Good Corporate Governance, Board Size, Board Independent, Institutional Ownership, Financial Statement ROA Market Value Tobin Q |
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HB Economic Theory |
| Divisions: | Accounting > Undergraduate Theses |
| Depositing User: | Mr Bambang Anthony |
| Date Deposited: | 20 Jul 2026 08:08 |
| Last Modified: | 20 Jul 2026 08:08 |
| URI: | http://eprints.polsri.ac.id/id/eprint/7679 |
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