Pengaruh ukuran perusahaan, leverage, komisaris independen dan kepemilikan manajerial terhadap integritas laporan keuangan
Article Sidebar
Independent commissioner,
Integrity of financial statements,
Leverage,
managerial ownership
Main Article Content
Abstract
Financial reports are good when they are consistent, honestly prepared for what is happening within your organization, and contain credible information to make business decisions such as: ability to weigh the company's risk and return. Conservative proxies are used to assess the level of integrity in degrees. Conservative accounting carefully considers what you need to do to prepare for unforeseen circumstances in uncertain situations so that you do not overvalue assets or income or undervalue liabilities or expenses. This study aims to find out the impact of company size, leverage, independent commissioners, and managerial ownership on the integrity of financial statements, either simultaneously or partially, in food and beverage subsector companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2020 research period. In conducting this research, the author uses a quantitative method with a population of food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2017-2020. Regression analysis of panel data was performed using Eviews 10 software. The results obtained show that the size of the company, leverage, independent agents, and management ownership at the same time affect the integrity of financial reporting. In part, the company's size undermines the integrity of the financial statements, but leverage, independent commissioners, and management ownership do not affect the integrity of the financial statements.
Article Details
References
Haq, F. R. G., Suzan, L., & Muslih, M. (2017). Pengaruh Kepemilikan manajerial dan financial distress terhadap integritas laporan keuangan. Assets, 7(1), 41–55.
Hery. (2015). Analisis laporan keuangan pendekatan rasio keuangan. Center of Academic Publishing Service (CAPS).
Hery. (2017). Kajian riset akuntansi: mengulas berbagai hasil penelitian terkini dalam bidang akuntansi dan keuangan. Grasindo.
Krisna, A. M. (2019). Pengaruh kepemilikan institusional dan kepemilikan manajerial pada tax avoidance dengan kualitas audit sebagai variabel pemoderasi. Jurnal Ekonomi, Bisnis Dan Akuntansi, 18(2), 82–91.
Lidiawati, N., & Asyik, N. F. (2016). Pengaruh kualitas audit, komite audit, kepemilikan institusional, ukuran perusahaan terhadap manajemen laba. Jurnal Ilmu Dan Riset Akuntansi, 5(5), 1–19.
Linata, Y., & Sugiarto, B. (2012). Pengaruh independensi akuntan publik, kualitas audit, ketepatan waktu pelaporan serta mekanisme corporate governance terhadap integritas laporan keuangan perusahaan LQ45 yang terdaftar pada BEl Periode 2007-2010. Jurnal Akuntansi Keuangan 1, I(I), 1–228.
Mudasetia, & Solikhah, N. (2017). Pengaruh independensi, mekanisme corporate governance dan kualitas audit terhadap integritas laporan keuangan (Studi empiris perusahaan manufaktur yang terdaftar di bursa efek indonesia periode 2011 – 2015). Jurnal Akuntansi, 5(2), 167–178. https://doi.org/10.24964/ja.v5i2.363
Nurbaiti, A., Lestari, T. U., & Thayeb, N. A. (2021). Pengaruh Corporate governance , financial distress , dan ukuran perusahaan terhadap integritas. Jurnal Ilmiah MEA, 5(1), 758–771.
Nurdiniah, D., & Pradika, E. (2017). International journal of economics and financial issues effect of good corporate governance, KAP reputation, Its Size and Leverage on Integrity of Financial Statements. International Journal of Economics and Financial Issues, 7(4), 174–181.
Otoritas Jasa Keuangan. (2014). Peraturan otoritas jasa keuangan Nomor 33/POJK.04/2014 Tentang Direksi dan Dewan Komisaris Emiten Atau Perusahaan Publik.
Parinduri, A. Z., Pratiwi, R. K., & Purwaningtyas, O. I. (2018). Analysis of corporate governance, leverage and company size on the integrity of financial statements. Indonesian Management and Accounting Research, 17(01), 18–35.
Pradika, E., & Hoesada, J. (2019). Integrity of financial statement: big and independent are not guarantee. Journal of Accounting Finance and Auditing Studies (JAFAS), 5(1), 59–79. https://doi.org/10.32602/jafas.2019.3
Pratiwi, W. A., & Utiyati, S. (2018). Pengaruh hutang jangka pendek, hutang jangka panjang dan kinerja keuangan terhadap profitabilitas. Jurnal Ilmu Dan Riset Manajemen (JIRM), 7(5).
Soenarso, S. A., & Tendi, M. (2021). nasional.kontan.co.id.
Sormin, F. (2021). The effect of managerial ownership , profitability , company size on the integrity of financial statements at plantation companies. 9414, 160–163. https://doi.org/10.36348/sjef.2021.v05i04.004
Sulistyanto, H. S. (2013). Manajemen laba: teori dan model empiris. Grasindo.