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Journal : Jurnal Simki Economic

Pengaruh Struktur Kepemilikan, Leverage, dan Modal Intelektual terhadap Integritas Laporan Keuangan Putri, Mauludina Aulia; Tumirin, Tumirin
Jurnal Simki Economic Vol 9 No 1 (2026): Volume 9 Nomor 1 Tahun 2026
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jse.v9i1.1535

Abstract

This study examines the effect of ownership structure, leverage, and intellectual capital on the integrity of financial statements of companies listed on the Indonesia Stock Exchange during 2023-2024. Using a quantitative explanatory approach, the study analyze secondary data from annual reports selected through purposive sampling. Multiple linear regression analysis with SPSS was applied, supported by descriptive statistics, classical assumption test, t-tests, F-tests, and the coefficient of determination to ensure model reliability. The results indicate that ownership structure and leverage do not significantly affect financial statement integrity, while intellectual capital has a positive and significant effect. Simultaneously, all independent variables significantly influence financial statement integrity, with the model demonstrating strong explanatory power. Although limited by a relatively short observation period and selected variables, this study provides empirical contributions to accounting literature and offers practical insights for management and investors in improving the quality of financial reporting.
Co-Authors Adhawiyah, Robiatul Afifatul Amaliyah Ahim Abdurahim Ahmad Djalaluddin Aji Dedi Mularwaman Amanda Aprilia Firdaus Anwar Hariyono Ari Kamayanti Asfi Manzilati Aska, Ara Faridah Nur Sausan Bambang Haryadi Berliana Nur Maulida Darti Djuharni Desy Trias Anggraeni Djoko Soelistya Driana Leniwati Eka Prastiawati Eva Desembrianita Fadilah, Annisaul Fadjar Setiyo Anggraeni Febrianti, Luthfia Fidela Nuzul Azmi Ghoni, Jakfar Akbar Ghoni Habibatul Ma’shumah Hanif Mauludin Hari Kurniawanto Hilda Rodhotul Ainiyah Ikadianti, Nabila Imawan, Zidane Indah Cholifah Indah Sulistyowati Indra Gita Anugrah Irine Mahardhika Putri Krishnawati, Wenti Lisda Nursanti Lutfillah, Novrida Marwan Daud, Mayang Moch. Bukhori Muslim Mohammad Ilham Galang Pratama Mohammad Tajuddin Mu'minatus Sholichah Mufida, Eva Layla Muhammad Aufa Mujaddid, Abdullah Mutiara Islamy Putri Muzakki, Muhammad Alfian Syahrul Neny Jayanti Nicma, Hanifa Ainun Nur Rohmawati Nyimas Wardatul Afiqoh Octaviana Dian Ayuningrum Prananda, Windi Pratiwi, Nabila Dwi Putri, Mauludina Aulia Rahman, Diaur Rama Rachman Tarnaba Ratih Silvirianiti Retno Wulandari Rizal Nasrullah Al Abbas Rizal Yaya Santi, Ermita Eri Septian Dwi Permana Putra Shobrina Al Alifah Sonhaji *), Ferra Ika Wardani Solechan Sonhaji Sonhaji Suwandi Suwandi Suwandi Suwandi Suwarno Suwarno Syaiful . Syaiful Ukamah Tarnaba, Rama Rachman Umaimah Umaimah Umaimah, Umaimah Umam, Rifki Khairul Virginia Nur Rahmanti Wahyu Ramadhani, Wahyu Warisqia Dwi Yuli Lestari Yonastio Danar Widhiadi Yusnita Maulidya Rahmah Zidane Imawan