Pengaruh Ukuran Perusahaan, Kepemilikan Institusional, Kepemilikan Manajerial Dan Leverage Terhadap Integritas Laporan Keuangan
Daftar Isi:
- The purpose of this study was to determine whether firm size, institutional ownership, managerial ownership and leverage affect the integrity of financial statements. The population in this study are companies in the food and beverages sub-sector listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period with the sampling method using purposive sampling in order to obtain 68 sample data that are eligible to be tested. This study uses data analysis techniques in the form of descriptive statistical analysis, normality test, multicollinearity test, autocorrelation test, heteroscedasticity test, multiple linear analysis and hypothesis testing using the F test, R2 test and statistical t test which were tested using SPSS version 25. The results of the study This shows that leverage has a significant effect on the integrity of financial statements. The test results also show that firm size, institutional ownership, and managerial ownership have no significant effect on the integrity of financial statements. Keywords: : Company Size, Institutional Ownership, Managerial Ownership And Leverage