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All Journal Jurnal Ekuilnomi
Ruth Cahaya Tarigan
Universitas Sriwijaya
Economics, Econometrics & Finance

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The Effect of Profitability, Managerial Ownership, Gender Diversity, and Audit Quality on The Integrity of Financial Statements Ruth Cahaya Tarigan; Rina Tjandrakirana2
Jurnal Ekuilnomi Vol. 7 No. 1 (2025): Ekuilnomi Vol 7(1) Februari 2025
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekononomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/299gc764

Abstract

This research explores the effect of profitability, managerial ownership, gender diversity, and audit quality on the integrity of financial statements in banking sector companies listed on the Indonesia Stock Exchange between 2019 and 2023. Data was collected using a purposive sampling method, resulting in a sample of 180 companies. The analysis was performed using multiple linear regression with the support of SPSS 27 software. The findings revealed that profitability has a positive effect on the integrity of financial statements, while managerial ownership negatively affects it. Additionally, gender diversity and audit quality were found to have no impact on financial statement integrity. However, when considered together, these four factors have a positive and significant influence on the integrity of financial statements
Co-Authors Rina Tjandrakirana2