PENGARUH GOOD CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP INTEGRITAS LAPORAN KEUANGAN PADA PERUSAHAAN RETAIL SEKTOR FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2020

Abstract

This research aims to test the influence of Good Corporate Governance (GCG) and Leverage on
the integrity of financial statements. The Good Corporate Governance (GCG) mechanisms used in
the study include institutional ownership, managerial ownership, an independent board of
commissioners, an audit committee, and leverage.The population used in this study is all food and
beverage sector retail companies listed on the Indonesia Stock Exchange for the period 2016-2020.
The sampling technique used is purpose sampling. The number of samples is 75 samples. The
analytical method used is multiple linear regression analysis.The results of this study are:
institutional ownership and managerial ownership affect the integrity of financial statements. But
independent commissioners, audit committees and leverage have no effect on the integrity of
financial statements. While simultaneously intitusional ownership, managerial ownership,
independent commissioners,Audit and leverage committees have a significant effect on the integrity
of financial statements. Adjusted R Square by 9.6% it is concluded that the dependent variable
integrity of financial statements can be explained by independent variables namely Good Corporate
Governace and Leverage by 9.6% while the remaining 90.4% is explained by other variables.