Pengaruh Kepemilikan Institusional, Kepemilikan Manajerial, Komisaris Independen, Dan Komite Audit Terhadap Integritas Laporan Keuangan
Daftar Isi:
- The integrity of financial statements is a financial statement that shows the condition of an actual company, without any cover-up or hidden. Each company reports its business target achievement through financial statement information. The financial statements presented must have integrity so that users of financial statement can use them wisely as a basis for decision making. Cases of financial statement manipulation that accurred in several companies in Indonesia showed the low integrity of financial statements presented to users of financial statements. The study aims to examine the influence of institusional ownership, managerial ownership, independent commissioners, and audit committeess of the integrity of financial statement. The population in this research is mining company registered in Indonesia Stock Exchange years 2013-2017 and obtained sample counted 137 company by using purposive sampling method. The method of analysis of this research is multiple linear regression analysis using application IBM SPSS Statistic 23 for Windows. The result of this study indicate that institusional ownership, independent commissioners, and audit committees affects the integrity of financial statements. while managerial ownership has no effect on the integrity of financial statement. Keyword : Institusional Ownership, Managerial Ownership, Independent Commissioners, Audit Committees, and Financial Statement Integrity.