Determinants of Financial Statement Integrity

Hidayanti Hia, Indra Kusumawardhani

Abstract


Firms and financial statements are closely related. This study examine whether intellectual capital, managerial ownership, institutional ownership and firm size affect  the integrity of financial statements. This study uses the consumer goods sector firms that have been listed on the Indonesia Stock Exchange (IDX) in 2017-2021. Purposive sampling is used as a method of selecting research samples and analyzed by multiple regression methods. The result show that intellectual capital, managerial ownership and firm size affect the integrity of financial statements. But institutional ownership does not affect the integrity of financial statements.


Full Text:

PDF

References


Ernst & Young Indonesia. (2019). Laporan atas Investigasi Berbasis Fakta PT. Tiga Pilar Sejahtera Food Tbk.

Fajar, M., & Nurbaiti, A. (2020). Pengaruh Cor- porate Governance dan Ukuran Perusahaan terhadap Integritas Laporan Keuangan. Jurnal Mitra Manajemen (JMM Online), 4(6), 843–855.

Fatimah, S., Agustinawati, N. P., & Petro, S. (2020). Pengaruh Mekanisme Corporate Governance, Audit Tenure, Ukuran Perusahaan dan Leverage terhadap Integritas Laporan Keuangan (Studi Empiris pada Perusahaan BUMN yang Terdaftar di Bur- sa Efek Indonesia). NERACA: Jurnal Pen- didikan Ekonomi, 5, 1–13.

Fauziah, S. N., & Panggabean, R. R. (2019). Fac- tors Affecting the Integrity of Manufactur- ing Company Financial Statements in In- donesian Stock Exchange and Malaysian Stock Exchange. International Journal of Re- cent Technology and Engineering (IJRTE), 8(4), 2252–2259.

https://doi.org/10.35940/ijrte.D7141.1184 19

Febrilyantri, C. (2020). Pengaruh Intellectual Capital, Size dan Leverage Terhadap Integ- ritas Laporan Keuangan Pada Perusahaan Manufaktur Sektor Food and Beverage Ta- hun 2015-2018. Owner: Riset & Jurnal Akuntansi, 4(1), 267–275. https://doi.org/10.33395/owner.v4i1.221

Febriyanti, N., & Wahidahwati. (2020). Pengaruh Corporate Governance, Leverage, dan In- vestment Opportunity Set terhadap Integri- tas Laporan Keuangan. Jurnal Ilmu Dan Riset Akuntansi, 9(4).

Ghozali, I., (2018). Aplikasi Analisis Multivariate dengan Program SPSS. Badan Penerbit Universitas Diponegoro: Semarang.

Hawksworth, J., Clarry, R., & Audino, H. (2017). The Long View How will the global economic order change by 2050? www.pwc.com

Himawan, F. A. (2019). Analisis Pengaruh Good Corporate Governance, Profitabilitas dan Leverage Terhadap Integritas Laporan Keuangan Pada Perusahaan Manufaktur yang Terdapat di Bursa Efek Indonesia Periode 2013-2017. ESENSI: Jurnal Mana- jemen Bisnis, 22, 289–311.

Ikatan Akuntan Indonesia. (2020). Standar Akuntansi Keuangan. Jakarta: IAI.

Indrasti, A. W. (2020). Peran Komisaris Inde- penden, Kepemilikan Institusional, Ke- bijakan Hutang Serta Ukuran Perusahaan terhadap Integritas Laporan Keuangan. Jurnal Ekonomika Dan Manajemen, 9(2), 152–

https://beritalima.com/direksi-pt- cakra-mineral-tbk-

Istiantoro, I., Paminto, A., & Ramadhani, H. (2017). Pengaruh Struktur Corporate Gov- ernance terhadap Integritas Laporan Keu- angan Perusahaan pada Perusahaan LQ45 yang Terdaftar di BEI. AKUNTABEL, 14(2), 157–179.

Jensen, M. C., & Meckling, W. H. (1976). Theory of The Firm: Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics, 3, 305–360.

Nurbaiti, A. (2021). Pengaruh Corporate Gov- ernance, Financial Distress, dan Ukuran Perusahaan terhadap Integritas Laporan Keuangan. Jurnal Ilmiah MEA (Manajemen, Ekonomi, Dan Akuntansi), 5, 758–771.

Palebangan, I. V. P., & Majidah. (2021). Pengaruh Intellectual Capital, Leverage, and Audit Tenure terhadap Integritas Laporan Keuangan. E-Proceeding of Man- agement, 8, 8270–8278.

Sari, N. P. I. P. (2022). Pengaruh Kepemilikan Institusional, Kepemilikan Manajerial, Profitabilitas, Leverage dan Ukuran Perusahaan terhadap Integritas Laporan Keu- angan pada Perusahaan Manufaktur di Bursa Efek Indonesia Periode 2018-2020. JURNAL KHARISMA, 4, 343–352.

Savitri, E. (2016). KONSERVATISME

AKUNTANSI Cara Pengukuran, Tinjauan Empiris dan Faktor-Faktor yang Mempengaruhinya (Musfialdi, Ed.; 1st ed.).

PUSTAKA SAHILA YOGYAKARTA.

Sekaran, U., dan Bougie, R. (2016). Research Methods for Business. New Jersey: John Wiley dan Sons

Sinulingga, J. Y. I. (2020). Pengaruh Kepemilikan Institusional, Kepemilikan Manajerial dan Ukuran Kantor Akuntan Publik terhadap Integritas Laporan Keuangan. Jurnal Syntax Transformation, 1, 297–305.

Soewarno, N., Hilal, A., & Ramadhan, A. (2020). The Effect of Ownership Structure and In- tellectual Capital on Firm Value with Firm Performance as an Intervening Variable. In- ternational Journal of Innovation, Creativity and Change. Www.Ijicc.Net, 10(12), 215–236. www.ijicc.net

Totong, Y. A., & Majidah. (2020). Analisis Pengaruh Mekanisme Corporate Govern- ance, Kualitas Audit, Pergantian Auditor dan Financial Distress terhadap Integritas Laporan (Studi Pada Perusahaan Subsektor Transportasi yang Terdaftar di BEI Tahun 2014- 2018). E-Proceeding of Management, 7,

–2607.

Ulum, I. (2013). Model Pengukuran Kinerja Intellec- tual Capital dengan IB-VAIC di Perbankan (Vol. 7, Issue 1).

Ulum, I. (2015). Intellectual capital disclosure: Suatu analisis dengan fourway numerical coding system. Jurnal Akuntansi & Auditing Indonesia, 19(1), 39–50. https://doi.org/10.20885/jaai.vol19.iss1.art4

Wahyudi, K., Amani, A. A., & Djuitaningsih, T. (2021). Faktor-Faktor yang Mempengaruhi Integritas Laporan Keuangan. MEDIA RISET AKUNTANSI, 11, 43–64.

Wardani, R. K. (2016). Pengaruh Intellectual capital Terhadap Integritas Laporan Keuangan.

Winarto, W. W. A. (2020). Perspektif Akuntansi Atas Intellectual Capital. Jurnal Bisnis Dan Akuntansi Unsurya, 5(1), 50–60.

Yeni Siregar, N., & Safitri, T. A. (2019). Pengaruh Enterprise Risk Management, Intellectual Capital, Corporate Social Responsibility, dan Sustainability Report terhadap Nilai Perusahaan. Jurnal Bisnis Darmajaya, 05(02), 53–79.




DOI: https://doi.org/10.32535/jicp.v6i6.2677

Refbacks

  • There are currently no refbacks.


Copyright (c) 2023 Indra - Kusumawardhani, Hidayanti Hia

Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

Flag Counter

Published by:

AIBPM Publisher

Editorial Office:

JL. Kahuripan No. 9 Hotel Sahid Montana, Malang, Indonesia
Phone:+62 341 366222
Email: journal.jicp@gmail.com
Website:http://ejournal.aibpmjournals.com/index.php/JICP

Supported by: Association of International Business & Professional Management

If you are interested to get the journal subscription you can contact us at admin@aibpm.org.

ISSN 2622-0989 (Print)
ISSN 2621-993X (Online)

DOI:Prefix 10.32535 by CrossREF

Journal of International Conference Proceedings (JICP) INDEXED:

 

In Process


This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.