The Effect of Managerial Ownership, Profitability, Company Size on the Integrity of Financial Statements at Plantation Companies

Feber Sormin
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引用次数: 2

Abstract

This study aims to determine the integrity of the financial statements of plantation companies listed on the Indonesia Stock Exchange 2017-2020. This study began to observe information on cases of disclosure of corporate financial statements that are published and do not meet the characteristics of accounting standards in several business sectors which are thought to be influenced by various factors such as managerial ownership, profitability ratios, and company size. This study used quantitative methods with multiple regression analysis through statistical data analysis software SPSS. The data used is secondary data which is collected through literature review and downloading the issuer's financial statements via IDX.co.id. This study found a negative effect of managerial ownership and firm size on the integrity of financial statements, while the effect of profitability was not found. This finding explains the function of managers as agents and at the same time as a principle of providing great opportunities for managers in making policies that benefit themselves so that the integrity of financial reports is low, as well as the fact that the level of company prosperity encourages management to take policies that have an impact on low financial statement’s integrity.
管理层持股、盈利能力、公司规模对种植业公司财务报表完整性的影响
本研究旨在确定2017-2020年在印尼证券交易所上市的种植园公司财务报表的完整性。本研究开始观察几个业务部门公布的不符合会计准则特征的公司财务报表披露案例的信息,这些财务报表被认为受到管理层所有权、盈利能力比率和公司规模等各种因素的影响。本研究通过统计数据分析软件SPSS,采用多元回归分析的定量方法。使用的数据是二手数据,通过文献查阅和通过IDX.co.id下载发行人的财务报表收集。本研究发现管理层所有权和公司规模对财务报表的完整性有负向影响,而盈利能力对财务报表的完整性没有影响。这一发现解释了管理者作为代理人的功能,同时作为一种原则,为管理者提供了巨大的机会,使他们制定有利于自己的政策,从而使财务报告的完整性低,以及公司繁荣程度鼓励管理层采取对低财务报表完整性有影响的政策。
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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