{"id":"https://openalex.org/W3027488383","doi":"https://doi.org/10.2991/assehr.k.200515.008","title":"Good Corporate Governance on Integrity of Financial Statements","display_name":"Good Corporate Governance on Integrity of Financial Statements","publication_year":2020,"publication_date":"2020-01-01","ids":{"openalex":"https://openalex.org/W3027488383","doi":"https://doi.org/10.2991/assehr.k.200515.008","mag":"3027488383"},"language":"en","primary_location":{"id":"doi:10.2991/assehr.k.200515.008","doi":"https://doi.org/10.2991/assehr.k.200515.008","is_oa":true,"landing_page_url":"https://doi.org/10.2991/assehr.k.200515.008","pdf_url":"https://www.atlantis-press.com/article/125940689.pdf","source":{"id":"https://openalex.org/S4306523767","display_name":"Tarumanagara International Conference on the Applications of Social Sciences and Humanities (TICASH)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"conference"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Proceedings of the Tarumanagara International Conference on the Applications of Social Sciences and Humanities (TICASH 2019)","raw_type":"proceedings-article"},"volume":null,"type":"conference-paper","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"https://www.atlantis-press.com/article/125940689.pdf","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5049282137","display_name":"Anniza Maria Ulfa","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I167587658","display_name":"Yarsi University","ror":"https://ror.org/03a8rwx10","country_code":"ID","type":"education","lineage":["https://openalex.org/I167587658"]}],"countries":["ID"],"is_corresponding":true,"raw_author_name":"Anniza Maria Ulfa","raw_affiliation_strings":["Fakultas Ekonomi dan Bisnis Universitas YARSI Jakarta, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Fakultas Ekonomi dan Bisnis Universitas YARSI Jakarta, Indonesia","institution_ids":["https://openalex.org/I167587658"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5045400575","display_name":"Auliffi Ermian Challen","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Auliffi Ermian Challen","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5049282137"],"corresponding_institution_ids":["https://openalex.org/I167587658"],"apc_list":null,"apc_paid":null,"fwci":7.9799,"has_fulltext":true,"cited_by_count":22,"citation_normalized_percentile":{"value":0.98054401,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":87,"max":98},"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.9721999764442444,"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":0.9721999764442444,"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":0.025499999523162842,"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":0.001500000013038516,"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"}}],"keywords":[{"id":"https://openalex.org/keywords/good-corporate-governance","display_name":"good corporate governance","score":0.9919999837875366},{"id":"https://openalex.org/keywords/financial-reporting-integrity","display_name":"financial reporting integrity","score":0.9929999709129333},{"id":"https://openalex.org/keywords/managerial-ownership","display_name":"managerial ownership","score":0.9940000176429749},{"id":"https://openalex.org/keywords/institutional-ownership","display_name":"institutional ownership","score":0.9980000257492065},{"id":"https://openalex.org/keywords/independent-commissioners","display_name":"independent commissioners","score":0.9129999876022339},{"id":"https://openalex.org/keywords/audit-committee","display_name":"audit committee","score":0.9869999885559082},{"id":"https://openalex.org/keywords/manufacturing-firms","display_name":"manufacturing companies","score":0.9020000100135803},{"id":"https://openalex.org/keywords/indonesia-stock-exchange","display_name":"Indonesia Stock Exchange","score":0.996999979019165}],"concepts":[{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.7004690170288086},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6241662502288818},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5797821879386902},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.321765661239624},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.2998576760292053}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.2991/assehr.k.200515.008","doi":"https://doi.org/10.2991/assehr.k.200515.008","is_oa":true,"landing_page_url":"https://doi.org/10.2991/assehr.k.200515.008","pdf_url":"https://www.atlantis-press.com/article/125940689.pdf","source":{"id":"https://openalex.org/S4306523767","display_name":"Tarumanagara International Conference on the Applications of Social Sciences and Humanities (TICASH)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"conference"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Proceedings of the Tarumanagara International Conference on the Applications of Social Sciences and Humanities (TICASH 2019)","raw_type":"proceedings-article"}],"best_oa_location":{"id":"doi:10.2991/assehr.k.200515.008","doi":"https://doi.org/10.2991/assehr.k.200515.008","is_oa":true,"landing_page_url":"https://doi.org/10.2991/assehr.k.200515.008","pdf_url":"https://www.atlantis-press.com/article/125940689.pdf","source":{"id":"https://openalex.org/S4306523767","display_name":"Tarumanagara International Conference on the Applications of Social Sciences and Humanities (TICASH)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"conference"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Proceedings of the Tarumanagara International Conference on the Applications of Social Sciences and Humanities (TICASH 2019)","raw_type":"proceedings-article"},"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16","score":0.6601999998092651}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W3027488383.pdf","grobid_xml":"https://content.openalex.org/works/W3027488383.grobid-xml"},"referenced_works_count":18,"referenced_works":["https://openalex.org/W292938678","https://openalex.org/W1504160950","https://openalex.org/W1527879501","https://openalex.org/W1778541442","https://openalex.org/W1834311184","https://openalex.org/W2065676679","https://openalex.org/W2108377819","https://openalex.org/W2340398746","https://openalex.org/W2411963398","https://openalex.org/W2577514513","https://openalex.org/W2752617332","https://openalex.org/W2780542475","https://openalex.org/W2802090732","https://openalex.org/W2802211089","https://openalex.org/W3037903573","https://openalex.org/W3149594025","https://openalex.org/W3204038741","https://openalex.org/W4393124496"],"related_works":["https://openalex.org/W7154093184","https://openalex.org/W7165147257","https://openalex.org/W2410380761","https://openalex.org/W165386910","https://openalex.org/W3049378105","https://openalex.org/W2968067195","https://openalex.org/W4404897538","https://openalex.org/W2929568510","https://openalex.org/W2918372825","https://openalex.org/W3177463463"],"abstract_inverted_index":{"This":[0],"study":[1,34],"aimed":[2],"to":[3,62],"obtain":[4],"empirical":[5],"evidence":[6],"from":[7],"the":[8,15,36,42,47,58,65,77,91,98,102,107,113,116,121,135],"influence":[9,133],"of":[10,17,24,39,60,93,101,109,123,137],"Good":[11],"Corporate":[12,20],"Governance":[13,21],"on":[14,46,76,90,134],"integrity":[16,92,108,122,136],"financial":[18,94,110,124,138],"statements.Good":[19],"using":[22],"proxies":[23],"managerial":[25,85,103],"ownership,":[26,28],"institutional":[27,126],"independent":[29,129],"commissioners":[30,130],"and":[31,128],"audit":[32,117],"committee.This":[33],"analyzed":[35],"secondary":[37],"data":[38],"companies":[40,56],"in":[41,57],"manufacturing":[43],"sector":[44],"listed":[45],"Indonesia":[48],"Stock":[49],"Exchange":[50],"(IDX).The":[51],"samples":[52],"were":[53],"collecting":[54],"20":[55],"period":[59],"2012":[61],"2016":[63],"through":[64],"so-called":[66],"purposive":[67],"sampling":[68],"technique.The":[69],"analysis":[70],"methodology":[71],"performed":[72],"multiple":[73],"regression":[74],"test.Based":[75],"research":[78],"result,":[79],"it":[80],"can":[81,105],"be":[82],"concluded":[83],"that":[84,97],"ownership":[86,104,127],"have":[87,131],"positive":[88],"effects":[89],"statements.It":[95],"means":[96],"high":[99],"percentage":[100],"improve":[106],"statements":[111],"On":[112],"other":[114],"hand,":[115],"committee":[118],"negatively":[119],"affects":[120],"statements.Meanwhile,":[125],"no":[132],"statements.":[139]},"counts_by_year":[{"year":2026,"cited_by_count":2},{"year":2025,"cited_by_count":2},{"year":2024,"cited_by_count":7},{"year":2023,"cited_by_count":5},{"year":2022,"cited_by_count":5},{"year":2021,"cited_by_count":1}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2020-05-29T00:00:00"}
