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

Abstract

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.

Factors Affecting The Integrity Of Property And Real Estate Company Financial Statement

“…Consequently, this can lead to managers gaining higher authority in preparing and presenting financial statements, increasing the potential for manipulation and breaches of report integrity. (Fatin & Suzan, 2022) Managerial ownership cannot guarantee that management will present financial reports widely and transparently because there is an opportunity to unite management and investors so that management will have a big responsibility to increase company productivity.…”

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

“…Their responsibility is to evaluate and disseminate information on management performance overall (Pratika & Primasari, 2020). It's important for commissioners to have a high level of integrity and remain independent, this aims to ensure that Independent Commissioners are not easily influenced by company management and to achieve efficiency and effectiveness in their supervisory duties (Fatin & Suzan, 2022). An organization's structure and fundamental requirements are closely related (Meiryani et al, 2020).…”

The Impact of Corporate Governance and Board Characteristics Toward Firm Value of Bumn Companies

“…Independent commissioners are responsible for ensuring the company's strategy and, supervise managers in managing the company and demand accountability (Octaviani & Harahap, 2022). According to Fahmi and Nabila (2020), in the general guidance of GCG, independent commissioners are defined as board members who are not affiliated with directors, other members of the board of commissioners, and controlling shareholders. Independent commissioners should not be involved in business or other relationships that may affect the company's ability to act independently or act solely in the interests of the company.…”