KEMAMPUAN MEKANISME CORPORATE GOVERNANCE DALAM MEMPENGARUHI OPINI AUDITOR

Wijaya, Riesanti Edie (2011) KEMAMPUAN MEKANISME CORPORATE GOVERNANCE DALAM MEMPENGARUHI OPINI AUDITOR. Akuntansi Dan Teknologi Informasi, 10 (1). pp. 67-79. ISSN 1412-5994

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Abstract

Every company prefer to obtain clean opinion on their audited financial statement. Obtaining clean opinion is valuable for the company's value, because it is expected to influence the external interested parties to make business decisions related to the company. Our study tried to find out the ability of corporate governance on the provision of opinions on the financial statements in Indonesia in the period between 2004 to 2008. Results of previous studies showed inconsistent results about the ability of corporate governance in influencing the performance of the company. Furthermore, our results suggested that better governance did not automatically create the company better performance

Item Type: Article
Uncontrolled Keywords: Corporate governance, multiple directorship, agency theory, multiple directorship.
Subjects: H Social Sciences > HJ Public Finance
Divisions: Faculty of Business and Economic > Department of Accounting
Depositing User: Eko Setiawan 194014
Date Deposited: 17 Apr 2012 02:16
Last Modified: 17 Apr 2012 02:16
URI: http://repository.ubaya.ac.id/id/eprint/351

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