Factors Influencing the Integrity of Financial Statements
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Asian Institute of Research, Journal Publication, Journal Academics, Education Journal, Asian Institute
Asian Institute of Research, Journal Publication, Journal Academics, Education Journal, Asian Institute

Economics and Business

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asian institute research, jeb, journal of economics and business, economics journal, accunting journal, business journal, managemet journal
asian institute research, jeb, journal of economics and business, economics journal, accunting journal, business journal, managemet journal
asian institute research, jeb, journal of economics and business, economics journal, accunting journal, business journal, managemet journal
asian institute research, jeb, journal of economics and business, economics journal, accunting journal, business journal, managemet journal
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Published: 15 December 2024

Factors Influencing the Integrity of Financial Statements

Lailah Fujianti, Nurainun Bangun, Eka Putri Wahyuningtias

Universitas Pancasila, Universitas Tarumanegara

asian institute research, jeb, journal of economics and business, economics journal, accunting journal, business journal, management journal

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doi

10.31014/aior.1992.06.04.547

Pages: 200-213

Keywords: Integrity of Financial Statements, Independent Commissioners, Managerial Ownership, Institutional Ownership, Audit Committee

Abstract

This research was aimed to determine the effects of independent commissioners, managerial ownership, institutional ownership, and audit committee, on the integrity of financial statements in manufacturing companies listed on the Indonesian stock exchange. The analysis model used is panel data regression analysis and data processing using Eviews9. The sample in this research is 33 manufacturing companies in various industry sectors and the consumer goods industry sector in the 2017-2019 research year. The type of data in this study is secondary data with a sample selection method that is purposive sampling method. The results of this study indicate that the variables of independent commissioners, institutional ownership, and audit committee affect the integrity of financial statements, while managerial ownership variables do not affect the integrity of financial statements.

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