Integritas Laporan Keuangan Berdasarkan Perspektif Struktur Kepemilikan

Abstract

The integrity of financial statements is the extent to which financial statements are presented correctly and honestly. Cases of corporate dishonesty in presenting financial statements occur because good corporate governance is not implemented. This study aims to examine and obtain empirical evidence of the effect of independent commissioners, institutional ownership, audit committees, firm size, and leverage on the integrity of financial statements. The population of this research is manufacturing companies on the IDX for the 2019-2021 period. The sample in this study were 121 manufacturing companies which were determined based on the purposive sampling method. The analysis technique used is multiple linear regression analysis. The results of this study show that independent commissioners and audit committees have a positive effect on the integrity of financial statements, while institutional ownership, firm size, and leverage have no effect on the integrity of financial statements. The adjusted R Square result in this study is 21.2%, so that further researchers can develop this research using other variables which in theory have an influence on the integrity of financial statements.