Jurnal Ilmiah Wahana Pendidikan
Vol 9 No 9 (2023): Jurnal Ilmiah Wahana Pendidikan

Pengaruh Enterprise Risk Management, Financial Distress, Kepemilikan Manajerial, dan Koneksi Politik Terhadap Integritas Laporan Keuangan

Esti Tita Setiadi (Unknown)
Rosiyana Dewi (Unknown)



Article Info

Publish Date
25 May 2023

Abstract

This study aims to analyze the effect of Enterprise Risk Management, Financial Distress, The Managerial Ownership and Political Connections on Integrity Financial Statment. The data used is secondary data obtained from the Indonesia Stock Exchange. The sampling technique used was a purposive sampling approach, namely the sampling method was based on certain criteria set by the researcher as an objective. The analitical method to test the data in this study used multiple panel data regression analysis using the Eviews. The poThis study uses non-cyclical cunsumer subsektor companies listed on the Indonesia Stock Exchange for the 2018-2021 period totaling 132 samples. The results of hypothesis testing conducted in this study indicate that Enterprise Risk Management have a positive effect on Integrity Financial Statment, Financial Distress have a negative effect on Integrity Financial Statment, The Managerial Ownership have a positive effect on Integrity Financial Statment, and Political Connections have no effect on Integrity Financial Statment.

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Journal Info

Abbrev

JIWP

Publisher

Subject

Religion Education Social Sciences Other

Description

Jurnal Ilmiah Wahana Pendidikan (JIWP) Diterbitkan sebagai upaya untuk mempublikasikan hasil-hasil penelitian dan temuan di bidang pendidikan . Jurnal ini terbit 4 bulanan, yaitu bulan April, Agustus dan Desember. *Ruang Lingkup* Memuat hal kajian, analisis, dan penelitian tentang perancangan, ...