FAKTOR-FAKTOR YANG MEMENGARUHI INTEGRITAS LAPORAN KEUANGAN

Adiva Putri Izdihar, Arwina Karmudiandri

Abstract


This study was conducted with the aim of knowing the effect of the independent variables of institutional ownership, independent commissioners, audit tenure, financial distress, earnings management, and intellectual capital on the dependent variable of financial statement integrity. Manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2018 to 2020 are the population used in this study. The sample in this study was selected using purposive sampling method so that the sample used was 115 companies, while the method used to analyze the data was multiple regression method. The results showed that the variables of institutional ownership, financial distress, and earnings management had no effect on the integrity of financial statements. While the variables of independent commissioners, intellectual capital, and audit tenure affect the integrity of financial statements.


Keywords


Corporate Governance, Tenure Audit, Financial Distress, Earnings Management, Intellectual Capital.

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