The Integrity of soes Financial Statements: CAN GCG, DER, and KAP Reputation Affect it?
Fran Sayekti,
Reschiwati
Abstract:Purpose: This study has three aims First, to analyze whether Good Corporate Governance (GCG) and Leverage Ratio (DER) affect the Financial Reports with integrity (IGFS) of SOE. Second, to examine whether reputation of the Public Accountant Firm (RPAF) can strengthen or weaken the influence of GCG and DER and the effect DER on IGFS. The third is to examine whether DER is intervening variable in the effect of GCG on IGFS.
Theoretical framework: This study based on agency theory. Agency theory shows a conflict… Show more
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