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Journal : Jurnal Ilmiah Universitas Batanghari Jambi

Pengaruh Independensi Auditor, Kepemilikan Manajerial, Kualitas Audit, dan Leverage terhadap Integritas Laporan Keuangan (Studi Empiris Pada Perusahaan Sektor Properti & Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2018-2022) Rahmaputri, Hafzah; Sugeng, Sugeng
Jurnal Ilmiah Universitas Batanghari Jambi Vol 24, No 2 (2024): Juli
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v24i2.4471

Abstract

Financial reports are reports produced from various processes of recording financial transactions within the company. This study aims to determine the effect of auditor independence, managerial ownership, audit quality, and leverage on the integrity of financial statements. This research was conducted on property & real estate sector companies listed on the IDX in 2018-2022. The data used is secondary data obtained from financial reports and annual reports of property & real estate sector companies listed on the IDX for 2018-2022. The final sample size was 164 samples during 2018-2022 with a sampling technique using purposive sampling. This study uses quantitative methods and multiple linear regression models with SPSS version 25. The results show that managerial ownership, audit quality, and leverage have a negative and significant effect on the integrity of financial statements. Meanwhile, auditor independence has no influence on the integrity of financial reports.
Co-Authors Abdul Hafid Paronda Abdul Halim Daulay Adi Nur Rohman , Adi Nur Rohman Adirin Adirin, Adirin Agung, Muhammad Fadillah Seftian Agus Suryanto Ahmad Fauzan Aidy, Widya Aidy, Widya Romasindah Aini, Farach Azizah Akbar, Fajarullah Alfauzan Amin Amelia Nur 'Izza Amin Tohari Andi Hasad Andriani, Vivin Andy Kurniawan, Andy Anggi Pratiwi, Anggi Angraeni, Astri Annisa Fitria Annisa, Ulin Aris Sutiana Atmoko, Dwi Azizah, Windi Nur Azzahra, Suci Badrus Zaman Bastomi, Selam Berahman, Berahman Cahyo Budi Santoso, Cahyo Budi Choirunisa, Nabilah Dadang Iskandar Mulyana` Diah Nurdiwaty Djie, Hong Dupri, Muhammad Demsi Dwi Andayani Budisetyowati, Dwi Andayani Elfirda Ade Putri Ependi, Soleh Evie Palenewen Fadilah, Anwar Fajar, Bayu Gustiana Faradisa, Irsya Febriansyah, M. Ferry Fauzi, Ferry Firdawati, Firdawati Fitriana, Diana Fitriani Fitriani Ginting, Mira Hestina Gunaawan, Eko Habibie, Burhannudin Yusuf Hadinata, Fristian Hairullah Hairullah, Hairullah Haji, Verona Harahap, Riana Hartono, Rodi Heni Pujiastuti Heriana, Tutik Hermalia Putri, Cindy Agustin Hermanto, Doki Hotma P. Sibuea Hyperastuty, Agoes Santika Ita Purnama, Ita Jaelani, Usman Jatmiko, Didit Andri Joharuddin Zakaria, M Ohan Jr, Andre Cardenas Jr., Andre Cardenas Kamagi, Rendy Cristian Kerlooza, Yusrila Yeka Komalia, Komalia Kukuh , Kukuh Kurniawan Kurniawan Kurniawati, Indrati Dwi Linawati Linawati Liu, Yaoping Lubis, Lailatul Husna Maharanisa, Maharanisa Mai Puspadyna Bilyastuti Marzuki Marzuki Miharni, Nancy Sinatra Muhammad Amin Bakri Muhammad Ilyas Sikki Nasikah, Durotun Nathanael, Bob Nizar, Taufiq Nuzwir Nurcahya, Syawalica Fifah Nurkharisma, Aditya Nurlaili Nurlaili Nurlaili, Lili Nyoman Kertia Oktavia, Nurbaiti Olfah, Yustina Palupi, Kenes Retno Pangihutan, Timothy Paramita, Purnomo Ratna Parjono, Parjono Pebrianti, Wahyu Puji Pipit Sakti Adhi, Pipit Sakti Prabowo, Diki Prasasti, Widya Eko Prihatin, Lilik Probosuseno Probosuseno, Probosuseno Profianto, Mardonius Irawan Puji Astuti Puspita, Erna Putri, Melly Monika Racska, Vivyana Rahmaputri, Hafzah Rahmayani, Hesti Rakay Indramayapanna Rakhdinda Dwi Artha Qairi Riyanto, Kuncoro Budi Rofik, M Ainur Rohman , Adi Nur Rohman, Adi Nur Rohman, Adi Nur, Uni Romasindah Aidy, Widya RR. Ella Evrita Hestiandari Ruknan, Ruknan Ryul Park, Kyung S.Pd. M Kes I Ketut Sudiana . Safrudiannur, Safrudiannur Sahasika, Mahiya Lintang Saifudin, Agung Saputra, Ilham Dwi Sarwansah, Rivan Sayekti, Rina Seta Samsiana Setiawan, Idang Setyo Supratno Sholeh, Mohammad Hasyim Sidik, Muhammad Taqiyuddin Siswoyo, Slamet Tedy Sofwan, Agus solikah, mar'atus Solikah, Mar’atus Sri Lestari SRI SETIYARINI, SRI Subagyo, Anton Sudarman Sudarman Sudirman Sudirman Sugianto, Aris Suhardi Marli Sukur, Puji Sunarso Sunarso Supratno, Setyo - Suradi Suradi Suryadi Suryadi Suwarto Suwarto Syahril Effendi Syahruddin, Erwin SYAMSUL HIDAYAT Takim Mulyanto Taman, Badrun Tandiayu, Windy Natalia Taufiqur Rokhman, Taufiqur Ummah, Nurul Rif'atin Untu, Zainuddin Watulingas, Jefferson Roosevelt Widijowati, Rr. Dijan Widiyono, Widiyono Widodo, Deny Edy Widyanto, Nugraha Wijaya, Andik Wiwik Handayani Wulandari, Risky Wulandari, Suci Ayu Yanuar Mukhammad Yateno Yateno Yusril Yusril Yustiana Olfah Zidni Imanurrohmah Lubis