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All Journal Jurnal Comparative : Ekonomi Dan Bisnis
Rika Mardiani
Universitas Muhammadiyah Tangerang
Economics, Econometrics & Finance

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INTEGRITAS LAPORAN KEUANGAN: KEPEMILIKAN MANAJERIAL, KOMITE AUDIT, LEVERAGE DAN PROFITABILITAS Abdul Karim Butar-Butar; Muh Hasan; Rika Mardiani
Jurnal Comparative: Ekonomi dan Bisnis Vol 3, No 2 (2021): Jurnal Comparative: Ekonomi Dan Bisnis
Publisher : Univesitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (365.909 KB) | DOI: 10.31000/combis.v3i2.7645

Abstract

This study aims to determine the effect of Managerial Ownership, Audit Committee, Leverage (DER) and Profitability (ROA) on the Integrity of Financial Statements. This research is included in associative research (relationship). The population in this study were all property and real estate sub-sector companies listed on the Indonesia Stock Exchange for the period 2013 – 2017. The sample selection used a purposive sampling method. Based on predetermined criteria, a sample of 9 companies was obtained with a total population of 48 companies. The data analysis method used is panel data regression analysis. The results showed that managerial ownership, audit committee and leverage (DER) had no effect on the integrity of financial statements, while profitability (ROA) had an effect on the integrity of financial statements.
Co-Authors Abdul Karim Butar-Butar Muh Hasan