Analisis Faktor-faktor yang Memengaruhi Integritas Laporan Keuangan (Studi Kasus Perusahaan Subsektor Property dan Real Estate di Bursa Efek Indonesia)

Abstract

This study aims to determine the effect of institutional ownership, leverage, audit quality and managerial ownership on the integrity of financial statements. The form of research used is associative research with multiple linear regression models and data collection techniques using documentary studies. The population in this study was 57 Property and Real Estate Sub-Sector Companies on the Indonesia Stock Exchange from 2015 to 2019 with a sample of 35 companies taken based on the purposive sampling method. The results showed that institutional ownership and managerial ownership had a negative effect, leverage had a positive effect and audit quality had no effect on the integrity of financial statements. The ability of this research model to explain the relationship between institutional ownership, leverage, audit quality and managerial ownership on the integrity of financial statements by 11.3 percent.

Keywords:     financial statement integrity, institutional ownership, leverage, audit quality, managerial ownership.