Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, Komisaris Independen, dan Leverage terhadap Integritas Laporan Keuangan

Azzah, Lia

doi:10.26740/akunesa.v9n3.p64-76

Cited by 5 publications

(6 citation statements)

References 8 publications

(14 reference statements)

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“…This result means that the greater the ownership of domestic institutions, the higher the FSI. These results are consistent with the findings of Azzah & Triani (2021) who found a positive relationship between institutional ownership and financial reports with integrity.…”

Section: Ownership Type and Fsisupporting

confidence: 92%

Ownership, Intellectual Capital, Audit Quality, Debt Level and Integrity of Financial Statements

Afrilia

Surifah

2023

JM-UIKA

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<p>There are many cases of financial statement manipulation in practice which result in low financial statement integrity, unreliability and can mislead users. Therefore, research on the financial statement integrity (FSI), especially in the consumer goods industry, is important to study.<strong> </strong>This research aims to provide evidence of the effect of ownership type, intellectual capital, audit quality and debt levels on the integrity of the financial statements of the consumer goods manufacturing industry in companies listed on the Indonesia Stock Exchange. Sample of this research is consumer goods manufacturing companies listed on the IDX. The six sub-sectors of the consumer goods industry are food and beverages, pharmaceuticals, cigarettes, cosmetics and household goods, household appliances and other consumer goods. The purposive sampling method was used to select the sample. The number of samples observed was 249 during 2017-2021. The analysis technique uses multiple regression tests. The results showed that domestic institutional ownership, foreign institutional ownership, government institusional ownership had a positive and significant effect on the FSI. Debt level and quality of audit proved to have a negative and significant effect on FSI. Individual ownership and intellectual capital had no effect on the FSI. This research differentiates into 4 types of ownership, namely domestic, foreign, government, and individual ownership. It is still rare to research that distinguishes the 4 types of ownership. In addition, research specifically using consumer goods industry samples is still rare, even though there are cases of low financial report integrity in this industry.</p>

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Section: Ownership Type and Fsisupporting

confidence: 92%

Ownership, Intellectual Capital, Audit Quality, Debt Level and Integrity of Financial Statements

Afrilia

Surifah

2023

JM-UIKA

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“…Leverage is important because it can be used to determine whether a company has the ability to pay its debt (Malau & Murwaningsari, 2018). (Azzah & Triani, 2021) explain that the large debt shows that the company is optimistic that it will be able to pay it off in the future. Debt can increase shareholder returns in good times and reduce profits in bad times so that debt affects the level of leverage (Firmansyah & Bahri, 2023).…”

Section: H2: Intellectual Capital Has a Positive Effect On The Integr...mentioning

confidence: 99%

“…This means that if a company has high leverage, it will be more difficult to pay off its debt. If leverage is high, the company will have difficulty handling company operations, giving rise to manipulation that appears to benefit investors (Azzah & Triani, 2021). Companies with higher leverage tend to disclose more extensive financial reports than companies with lower leverage.…”

Section: H2: Intellectual Capital Has a Positive Effect On The Integr...mentioning

confidence: 99%

“…Therefore, it is imperative that all companies master the art of leverage management if they want to enhance the presentation of their financial reports via the implementation of measurable and transparent initiatives. According to research by (Azzah & Triani, 2021), the reliability of financial statements is unaffected by the level of debt.…”

Section: H2: Intellectual Capital Has a Positive Effect On The Integr...mentioning

confidence: 99%

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Integrity of Financial Statements: An Empirical Study in Indonesia

Suzan,

Iqbal

2024

ATESTASI

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The integrity of financial reporting depends on the accuracy and objectivity of the data given. Another technique to assess a company's reliability in providing financial data is by looking at their reporting integrity. The purpose of this study is to investigate the relationship between intellectual capital, leverage, and the credibility of financial statements from an institutional ownership perspective. The following transportation and logistics businesses were chosen using a purposive sample technique: all companies listed on the Indonesia Stock Exchange from 2018 to 2022. The research methodology for this study is panel data regression, and Eviews 10 will be used for data analysis. The study's findings indicate that all three independent factors have an impact on financial report integrity concurrently; institutional ownership has no effect, leverage has a negative impact, and intellectual capital has a partial positive impact.

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“…There are differences between the results of one researcher and another. Azzah and Triani (2021) stated that institutional ownership positively affects the integrity of financial reports. However, Julius et al (2021) noted that institutional ownership has a negative effect on the integrity of financial reports.…”

Section: Introductionmentioning

confidence: 99%

The Influence of Institutional Ownership, Audit Committee, Independent Commissioner, Auditors Switching on The Integrity of Financial Statement and Audit Quality as a Moderation Variable in Manufactured Companies Listed on The Indonesian Stock Exchange in 2017-2021

Dachi,

Yahya,

Situmeang

2024

Int J Res Rev

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This research aims to determine the influence of institutional ownership, audit committee, independent commissioners, and auditors switching on the integrity of financial reports in consumer goods industrial sector companies listed on the Indonesia Stock Exchange. This research also aims to determine whether audit quality can be used as a moderating variable for the relationship between institutional ownership, audit committee, independent commissioner, auditor switching, and financial report integrity. The research design carried out was causal relationship research with a quantitative approach. The sample in this research was 35 companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2017-2021. The type of data used in this research is secondary data. The sample research technique uses purposive sampling. The data analysis technique uses multiple linear regression analysis and a residual test for moderating variables. The results of this study show that partially institutional ownership and auditors switching have a positive and significant effect on the company's financial performance. Meanwhile, the audit committee and independent commissioners do not significantly influence the integrity of financial reports. Other results also show that audit quality can moderate the influence of institutional ownership and change of auditors but cannot significantly moderate the audit committee and independent commissioners on the integrity of financial reports in manufacturing companies in the consumer goods industry listed on the Indonesia Stock Exchange. Keywords: institutional ownership, audit committee, independent commissioner, change of auditor, financial report integrity, audit quality

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Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, Komisaris Independen, dan Leverage terhadap Integritas Laporan Keuangan

Cited by 5 publications

References 8 publications

Ownership, Intellectual Capital, Audit Quality, Debt Level and Integrity of Financial Statements

Ownership, Intellectual Capital, Audit Quality, Debt Level and Integrity of Financial Statements

Integrity of Financial Statements: An Empirical Study in Indonesia

The Influence of Institutional Ownership, Audit Committee, Independent Commissioner, Auditors Switching on The Integrity of Financial Statement and Audit Quality as a Moderation Variable in Manufactured Companies Listed on The Indonesian Stock Exchange in 2017-2021

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