KOMISARIS INDEPENDEN, KEPEMILIKAN MANAJERIAL, KUALITAS AUDIT, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP INTEGRITAS LAPORAN KEUANGAN

Jurnal Riset Akuntansi dan Keuangan Pub Date : 2023-02-25 DOI:10.25134/jrka.v9i1.8261

Dea Nadiya Damayanti, Dadan Suhendar, Lia Dwi Martika

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Abstract

This study aims to determine the effect of independent commissioners, managerial ownership, audit quality, firm size and leverage on the integrity of financial statements. The sample in this study is the mining sector companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The sampling technique used is non-probability sampling. The sample method uses quota sampling. The data analysis technique using software analysis eviews-9. The test results from the proposed hypothesis show that independent commissioners, managerial ownership, audit quality, firm size and leverage have a joint effect. the same to the integrity of financial statements. The results of the partial study show that independent commissioners and leverage have a significant negative effect on the integrity of financial statements. Managerial ownership, audit quality and firm size has a significant positive effect on the integrity of financial statements. Keywords: Integrity of Financial Statements, Independent Commissioner, Managerial Ownership, Audit Quality, Company Size, Leverage

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独立专员、管理所有权、审计质量、企业规模和影响力，以忠实于财务报表

本研究旨在确定独立董事、管理层所有权、审计质量、公司规模和杠杆对财务报表完整性的影响。本研究的样本是2016-2020年期间在印度尼西亚证券交易所上市的矿业公司。使用的抽样技术是非概率抽样。抽样法采用配额抽样。采用eviews-9软件分析数据分析技术。该假设的检验结果表明，独立董事、管理层持股、审计质量、公司规模和杠杆率具有联合效应。财务报表的完整性也是如此。部分研究结果表明，独立董事和杠杆对财务报表的完整性有显著的负向影响。管理层持股、审计质量和公司规模对财务报表的完整性有显著的正向影响。关键词:财务报表完整性，独立专员，管理层所有权，审计质量，公司规模，杠杆率

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Jurnal Riset Akuntansi dan Keuangan

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