{"id":"https://openalex.org/W2989853733","doi":"https://doi.org/10.36694/jimat.v9i2.167","title":"PENGARUH CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP INTEGRITAS LAPORAN KEUANGAN","display_name":"PENGARUH CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP INTEGRITAS LAPORAN KEUANGAN","publication_year":2018,"publication_date":"2018-11-25","ids":{"openalex":"https://openalex.org/W2989853733","doi":"https://doi.org/10.36694/jimat.v9i2.167","mag":"2989853733"},"language":"id","primary_location":{"id":"mag:2989853733","doi":"https://doi.org/10.36694/jimat.v9i2.167","is_oa":false,"landing_page_url":"http://jurnal.stietotalwin.ac.id/index.php/jimat/article/download/167/163","pdf_url":null,"source":{"id":"https://openalex.org/S4306516801","display_name":"Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)","issn_l":"2086-3748","issn":["2086-3748","2656-4440"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405273674","host_organization_name":"Sekolah Tinggi Ilmu Ekonomi Totalwin","host_organization_lineage":["https://openalex.org/I4405273674"],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)","raw_type":null},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5086655676","display_name":"Suci Atiningsih","orcid":"https://orcid.org/0009-0006-7856-1838","observed_orcids":["https://orcid.org/0009-0006-7856-1838"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Suci Atiningsih","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5079766092","display_name":"Yohana Kus Suparwati","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Yohana Kus Suparwati","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":1.6716,"has_fulltext":false,"cited_by_count":11,"citation_normalized_percentile":{"value":0.87866392,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":97},"biblio":{"volume":"9","issue":"2","first_page":"109","last_page":"123"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.8852999806404114,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.8852999806404114,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.10920000076293945,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10019","display_name":"Corporate Finance and Governance","score":0.003800000064074993,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/corporate-governance","display_name":"corporate governance","score":0.9850000143051147},{"id":"https://openalex.org/keywords/financial-leverage","display_name":"leverage","score":0.6119999885559082},{"id":"https://openalex.org/keywords/financial-reporting-integrity","display_name":"financial reporting integrity","score":0.9729999899864197},{"id":"https://openalex.org/keywords/managerial-ownership","display_name":"managerial ownership","score":0.9909999966621399},{"id":"https://openalex.org/keywords/institutional-ownership","display_name":"institutional ownership","score":0.9940000176429749},{"id":"https://openalex.org/keywords/independent-board-of-directors","display_name":"independent board of directors","score":0.8349999785423279},{"id":"https://openalex.org/keywords/audit-committee","display_name":"audit committee","score":0.8830000162124634},{"id":"https://openalex.org/keywords/mining-companies","display_name":"mining companies","score":0.968999981880188},{"id":"https://openalex.org/keywords/indonesia-stock-exchange","display_name":"Indonesia Stock Exchange","score":0.9950000047683716}],"concepts":[{"id":"https://openalex.org/C200870193","wikidata":"https://www.wikidata.org/wiki/Q11691","display_name":"Stock exchange","level":2,"score":0.7951279282569885},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.7835280895233154},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7677404880523682},{"id":"https://openalex.org/C100363876","wikidata":"https://www.wikidata.org/wiki/Q690661","display_name":"Nonprobability sampling","level":3,"score":0.749596118927002},{"id":"https://openalex.org/C153083717","wikidata":"https://www.wikidata.org/wiki/Q6535263","display_name":"Leverage (statistics)","level":2,"score":0.6634123921394348},{"id":"https://openalex.org/C137725906","wikidata":"https://www.wikidata.org/wiki/Q758913","display_name":"Audit committee","level":3,"score":0.6395810842514038},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.526671826839447},{"id":"https://openalex.org/C2908647359","wikidata":"https://www.wikidata.org/wiki/Q2625603","display_name":"Population","level":2,"score":0.4853774309158325},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.46160688996315},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.2937897741794586},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.05439743399620056},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.0},{"id":"https://openalex.org/C149923435","wikidata":"https://www.wikidata.org/wiki/Q37732","display_name":"Demography","level":1,"score":0.0},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:2989853733","doi":"https://doi.org/10.36694/jimat.v9i2.167","is_oa":false,"landing_page_url":"http://jurnal.stietotalwin.ac.id/index.php/jimat/article/download/167/163","pdf_url":null,"source":{"id":"https://openalex.org/S4306516801","display_name":"Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)","issn_l":"2086-3748","issn":["2086-3748","2656-4440"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405273674","host_organization_name":"Sekolah Tinggi Ilmu Ekonomi Totalwin","host_organization_lineage":["https://openalex.org/I4405273674"],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)","raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[{"score":0.7297000288963318,"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W4291015582","https://openalex.org/W3004910293","https://openalex.org/W3039418941","https://openalex.org/W3118248400","https://openalex.org/W2773089182","https://openalex.org/W3132711985","https://openalex.org/W4378594416","https://openalex.org/W4411915941","https://openalex.org/W4383738433","https://openalex.org/W4406183522"],"abstract_inverted_index":{"This":[0],"study":[1],"aims":[2],"to":[3],"determine":[4],"the":[5,19,28,45,88,101,111],"effect":[6,86,99,109],"of":[7,12,21,59,74,90,113],"managerial":[8,79],"ownership,":[9],"ownership,\u00a0independent":[10],"board":[11],"directors,":[13],"audit":[14,95],"committee,":[15],"and":[16,94],"leverage":[17],"on":[18,23,27,44,87,100,110],"integrity":[20,89,102,112],"financial\u00a0statements":[22],"mining":[24,41],"companies":[25,42],"listed":[26,43],"Indonesia":[29,46],"Stock":[30],"Exchange":[31],"in":[32,37],"2012":[33,48],"-2016.\u00a0The":[34],"population":[35],"used":[36,53,67],"this":[38,75],"research":[39,76],"is":[40,61,68],"Stock\u00a0Exchange":[47],"-2016":[49],"period.":[50],"The":[51,57,64,72],"samplingtechnique":[52],"was":[54],"purposive":[55],"sampling.":[56],"number":[58],"samples":[60],"155":[62],"companies.":[63],"analysis":[65],"method":[66],"multiple":[69],"linier\u00a0regression":[70],"analysis.":[71],"result":[73],"are":[77],":":[78],"ownership":[80,82],"and\u00a0institutional":[81],"have":[83,97],"a":[84,107],"positive":[85],"financial":[91],"statements.\u00a0Independent":[92],"commissioners":[93],"committees":[96],"no":[98],"of\u00a0financial":[103],"statements.":[104],"Leverage":[105],"has":[106],"negative":[108],"financial\u00a0statements.":[114]},"counts_by_year":[{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":4},{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":3},{"year":2020,"cited_by_count":2}],"updated_date":"2026-11-08T12:12:28.789561","created_date":"2019-12-05T00:00:00"}
