Integrity of Financial Statement: Big and Independent Are Not Guarantee

Pradika, Endra; Hoesada, Jan

doi:10.32602/jafas.2019.3

Cited by 7 publications

(9 citation statements)

References 5 publications

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“…According to studies, the larger a firm is, the more reliable its financial statements are (Nurbaiti & Elisabet, 2023). The level of honesty in the company's financial accounts will increase in tandem with its growth (Hoesada & Pradika, 2019). According to the (Hia & Kusumawardhani, 2023), study, a company's size significantly improves the accuracy of its financial accounts.…”

Section: H3mentioning

confidence: 99%

“…Agency theory has significant implications for the integrity of financial accounts. Understanding how the business deals with its shareholders, including financial sources like institutional and individual investors, is made easier with the use of agency theory (Hoesada & Pradika, 2019). A well-informed management team will make every effort to provide accurate information via high-quality financial statements.…”

Section: Introductionmentioning

confidence: 99%

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Integrity of Financial Statement Factors: Intellectual Capital, Independent Commissioner, and Company Size

Suzan,

Mutiah

2024

ATESTASI

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It is critical to keep financial reporting accurate since it impacts company strategy, confidence from investors and stakeholders, ability to make strategic decisions, availability of funds, and management of reputation. Examining property and real estate companies listed on the Indonesia Stock Exchange between 2018 and 2022, this study seeks to ascertain the effects of company size, intellectual capital, and independent commissioners on the accuracy of their financial statements. This study used descriptive statistics and regression panel data to analyze its data. Independent commissioners, intellectual capital, and company size all have a role in how trustworthy financial statements are, according to the research. The credibility of a company's financial accounts is unaffected by its size. The firm's stance is heavily influenced by intellectual capital, whereas independent commissioners significantly hinder it.

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Section: H3mentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Integrity of Financial Statement Factors: Intellectual Capital, Independent Commissioner, and Company Size

Suzan,

Mutiah

2024

ATESTASI

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“…Pada penelitian sebelumnya, intellectual capital berpengaruh terhadap integritas laporan keuangan [2] dan leverage berpengaruh terhadap integritas laporan keuangan. [7] Sementara hasil berbeda mengungkapkan bahwa leverage tidak berpengaruh terhadap integritas laporan keuangan [4].…”

Section: Determinant Of Financial Report Integrityunclassified

Pengaruh Intellectual Capital, Leverage, Audit Tenure dan Profitabilitas Terhadap Integritas Laporan Keuangan

Purba,

Fuadi

2023

JIMKES

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Financial reports are a means for shareholders, creditors, goverments agencies and other parties to find out the condition and performance of the company.Thus the integrity of financial reports become very important in making decisions for the parties as mentioned above. The porpose of this study was to determine the effect of intellect capital, leverage, audit tenure and profitability on the integrity of the financial statements of companies listed in the food and beverage sector on the Indonesia Stock Exchange for the period 2017-2021. This study uses a quantitative method. The data source used comes from the website www.idx.co.id. The data analysis technique used is multiple linier regression analysis using SPSS 22. The results of this study indicate that intellectual capital and returned on assets have significant and positive effect. Leverave and audit tenure has no significant effect to integrity of financial statement of the companies listed in the food and beverage sector in Indonesia Stck Exchange Year 2017-2021

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“…Hasil penelitian itu tidak sejalan dengan hipotesis yang dibentuk menyebutkan bahwa komisaris independen memiliki pengaruh positif pada integritas pelaporan keuangan. Namun hasil penelitian ini linear dengan penelitian terdahulu yang dilaksanakan oleh Mudasetia & Solikhah (2017) dan Pradika & Hoesada (2019), bahwa komisaris independen tidak memiliki pengaruh terhadap integritas pelaporan keuangan. Semakin besar skala komisaris independen belum dapat menjamin kecilnya peluang kemungkinan tindakan kecurangan laporan keuangan yang dilakukan oleh pihak yang memiliki kepentingan khusus walaupun proporsi komisaris independen dan dewan komisaris telah sesuai dengan POJK.…”

Section: Pengaruh Komisaris Independen Terhadap Integritas Pelaporan ...unclassified

Pengaruh ukuran perusahaan, leverage, komisaris independen dan kepemilikan manajerial terhadap integritas laporan keuangan

Fatin¹,

Suzan²

2022

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Financial reports are good when they are consistent, honestly prepared for what is happening within your organization, and contain credible information to make business decisions such as: ability to weigh the company's risk and return. Conservative proxies are used to assess the level of integrity in degrees. Conservative accounting carefully considers what you need to do to prepare for unforeseen circumstances in uncertain situations so that you do not overvalue assets or income or undervalue liabilities or expenses. This study aims to find out the impact of company size, leverage, independent commissioners, and managerial ownership on the integrity of financial statements, either simultaneously or partially, in food and beverage subsector companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2020 research period. In conducting this research, the author uses a quantitative method with a population of food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2017-2020. Regression analysis of panel data was performed using Eviews 10 software. The results obtained show that the size of the company, leverage, independent agents, and management ownership at the same time affect the integrity of financial reporting. In part, the company's size undermines the integrity of the financial statements, but leverage, independent commissioners, and management ownership do not affect the integrity of the financial statements.

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Integrity of Financial Statement: Big and Independent Are Not Guarantee

Cited by 7 publications

References 5 publications

Integrity of Financial Statement Factors: Intellectual Capital, Independent Commissioner, and Company Size

Integrity of Financial Statement Factors: Intellectual Capital, Independent Commissioner, and Company Size

Pengaruh Intellectual Capital, Leverage, Audit Tenure dan Profitabilitas Terhadap Integritas Laporan Keuangan

Pengaruh ukuran perusahaan, leverage, komisaris independen dan kepemilikan manajerial terhadap integritas laporan keuangan

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