Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Owner : Riset dan Jurnal Akuntansi
Relasari Sari
Universitas Sriwijaya
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Mediasi Determinan Integritas Laporan Keuangan Dengan Manajemen Laba Patmawati Patmawati; Relasari Sari; Meita Rahmawati
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i4.2319

Abstract

This study examines the determinants of financial statement integrity using variables of institutional ownership, managerial ownership, independent commissioners, leverage, company size, and audit committee mediated by profit management variables. The population used in this study is all state-owned companies listed on the Indonesia Stock Exchange with sampling techniques using purposive sampling methods based on certain criteria. Testing the research data using a panel regression model using the GEE Population-Averaged Model approach. The purpose of this study is to examine the direct influence using variables of institutional ownership, managerial ownership, independent commissioners, leverage, company size, and audit committee as well as indirect influence on financial statement integrity variables through profit management. The results of this study show that there is no influence of institutional ownership variables, independent commissioners, leverage, company size, and audit committee on financial statement integrity, there is an influence of managerial ownership on financial statement integrity, and profit management is proven as mediation on financial statement integrity only for managerial ownership variables.
Co-Authors Meita Rahmawati Patmawati Patmawati