Pengaruh Komisaris Independen, Leverage, Dan Kepemilikan Institusional Terhadap Integritas Laporan Keuangan

Jurnal Pendidikan Akuntansi & Keuangan Pub Date : 2021-01-31 DOI:10.17509/JPAK.V9I1.27003

Sinta Novianti, Deannes Isynuwardhana

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引用次数: 3

Abstract

Several cases that occurred in several companies in Indonesia, such as manipulation of financial statements, showed that the integrity of the financial statements presented by the company was still low. To avoid manipulation, it requires concervative accounting practices. This study aims to determine how the influence of independent commissioner variables, leverage, and institutional ownership on the financial statements integrity. This study’s population are all mining sector companies listed on the Indonesia Stock Exchange in 2015-2018. The samples produced were 128 samples using purposive sampling. Data in this study were analyzed with descriptive statistical analysis and panel data regression using Software Eviews 9.0. This study indicates that independent commissioners, leverage, and institutional ownership simultaneously influence the integrity of financial statements. Partially, leverage has a significant positive effect on the integrity of financial statements. In contrast independent commissioners and institutional ownership have no significant effect on the integrity of financial statements

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独立专员、杠杆时代和制度所有权对财务报表完整性的影响

印尼几家公司发生的财务报表造假等事件表明，该公司提交的财务报表的完整性仍然很低。为了避免操纵，它需要谨慎的会计做法。本研究旨在确定独立专员变量、杠杆和机构所有权对财务报表完整性的影响。本研究的对象均为2015-2018年在印尼证券交易所上市的矿业公司。采用目的抽样法，共得到128个样本。本研究数据采用描述性统计分析和面板数据回归，使用Eviews 9.0软件。本研究表明，独立董事、杠杆和机构所有权同时影响财务报表的完整性。部分地，杠杆对财务报表的完整性有显著的正向影响。相比之下，独立专员和机构所有权对财务报表的完整性没有显著影响

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Jurnal Pendidikan Akuntansi & Keuangan

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