FAKTOR-FAKTOR YANG MEMENGARUHI INTEGRITAS LAPORAN KEUANGAN

Laila Hidayah (Universitas Islam Nahdlatul Ulama Jepara)
Fitri Fauziah (Universitas Islam Nahdlatul Ulama Jepara)

Jurnal Ekonomi dan Kewirausahaan
Vol. 21 No. 3 (2021): Jurnal Ekonomi Dan Kewirausahaan : September

The aims of his study was to determine the effect of audit quality, company size, institutional ownership, managerial ownership on the integrity of financial statements in various industrial sector manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. Research sample in this study are various industrial sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. Sample selection using purposive sampling method. The data analysis technique used multiple linear regression analysis. Based on statistical analysis, it can be concluded that audit quality and company size has a negative effect on the integrity of financial statements. Institutional ownership and managerial share ownership has no effect on the integrity of financial statements.