Journal of International Conference Proceedings
Vol 6, No 6 (2023): 2023 WIMAYA Yogyakarta Proceeding

Determinants of Financial Statement Integrity

Hia, Hidayanti (Unknown)
Kusumawardhani, Indra (Unknown)

Article Info

Publish Date
09 Dec 2023

Abstract

Firms and financial statements are closely related. This study examine whether intellectual capital, managerial ownership, institutional ownership and firm size affect  the integrity of financial statements. This study uses the consumer goods sector firms that have been listed on the Indonesia Stock Exchange (IDX) in 2017-2021. Purposive sampling is used as a method of selecting research samples and analyzed by multiple regression methods. The result show that intellectual capital, managerial ownership and firm size affect the integrity of financial statements. But institutional ownership does not affect the integrity of financial statements.

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Journal Info
Journal of International Conference Proceedings
Website

Abbrev

JICP

Publisher

AIBPM Publisher

Subject

Humanities Decision Sciences, Operations Research & Management Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media

Description

JICP is proceedings series that aims to publish proceedings from conferences, in the fields of economics, business, and management research. All proceedings in this website are open access, which means the published articles are permanently free to read, download, copy, and distribute. The online ...