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All Journal JAIS (Journal of Applied Intelligent System) Jurnal Penelitian Pembelajaran Matematika Sekolah Jurnal Paradigma Akuntansi Jurnal Energi Elektrik Jurnal Abdi Citra Jurnal Serina Abdimas
Safira, Intan
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Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Mathematics Public Health Social Sciences Other

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Journal : Jurnal Paradigma Akuntansi

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FAKTOR YANG MEMPENGARUHI INTEGRITAS LAPORAN KEUANGAN PADA PERUSAHAAN PROPERTY DAN REAL ESTATE Safira, Intan; Susanti, Merry
Jurnal Paradigma Akuntansi Vol. 7 No. 4 (2025): Oktober 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i4.34739

Abstract

This study aims to find out how leverage, institutional ownership, firm size, intellectual capital, and audit tenure affect the integrity of financial statement in property and real estate sector listedon the IDX for the period 2019-2021. This sample was selected using purposive sampling method with valid datas was 66 data. Data processing techniques using eviews version 12 which is used to process secondary data. The result of this study indicate that leverage, intellectual capital, and audit tenure do not have significant positive affect on the integrity of financial statement. Institutional ownership has a significant positive affect and company size has a non-significant positive affect on the integrity of financial statement. The implication of this study is that companies must consider of internal and external factors.
Co-Authors Agustinsa, Ringki Amrullah, Muhammad Syafi'udin Aripin Asri Badia, Giulia Salzano Badriana, Badriana Cahyani Putri, Cilvia Edi Susanto Elwan Stiadi Hidayah, Farikha Nur Laksa Kirana, Alika Merry Susanti Muhammad Ikhwanus Ridwanulloh, M. Ubaidillah Sriwati Sriwati Utari, Tria Wattimena, Sefnath J