PENGARUH KOMISARIS INDEPENDEN, KOMITE AUDIT, KEPEMILIKAN INSTITUSIONAL, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP INTEGRITAS LAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2020

Abstract

Financial statements are a form of corporate accountability to interested parties, namely to stakeholders, so that the financial statements presented must be in accordance with the actual situation. Integrity of financial statements is the extent to which the financial statements presented show true and honest information. The information displayed shows the actual condition of a company without anything being covered up or hidden. This study aims to examine and obtain empirical evidence of the influence of Independent Commissioners, Audit Committees, Institutional Ownership, Leverage and Company Size on the Integrity of Financial Statements in Manufacturing Companies listed on the Indonesia Stock Exchange 2018-2020. Sample selection was done by purposive sampling method. The data analysis technique used in this research is multiple linear regression analysis. The population of the data in this study were all manufacturing companies listed on the Indonesia Stock Exchange for the period 2018-2020. The sample in this study were 29 companies with a total of 87 companies observed. The results of this study indicate that the independent commissioners and audit committee variables have no effect on the integrity of financial statements, while the variables of institutional ownership, leverage, and firm size have a positive effect on the integrity of financial statements.