The Influence of Board of Directors, Independent Commissioners, Audit Committee and Managerial Ownership on Integrity of Financial Statements (Empirical Study on Property and Real Estate Companies Listed on IDX 2017-2019)

Abstract

Financial statements are a form of accountability to interested
parties, the financial description of a company, therefore in the process of making financial statements, high integrity is required. The integrity of financial statements, namely financial statements that show the actual condition of a company, without anything being concealed or hidden. This study aims to test and obtain empirical evidence of the influence of the board of directors, independent commissioners, audit committee and managerial ownership on the integrity of financial statements of property and real estate companies listed on the Indonesia Stock Exchange 2017-2019. The
population in this study are property and real estate companies listed on the Indonesia Stock Exchange 2017-2019. The sample in this study were 23 property and real estate companies which were determined based on the purposive sampling method. Data were analyzed using multiple linear regression analysis. The results showed that the variables of the board of directors and managerial ownership had a positive effect on the integrity of financial statements. Meanwhile, the independent commissioner and audit committee have no effect on the integrity of the financial statements. Further research can develop this research by using other variables that theoretically have an influence on the integrity of financial statements, such as audit tenure