Business, Management & Accounting Journal
Vol. 2 No. 2 (2025): BISMA Journal July 2025

The Effect of Leverage, Independent Commissioners, Audit Committee and Institutional Ownership on Financial Statement Integrity (Empirical Study of Infrastructure Companies Listed on the Indonesia Stock Exchange in 2020 - 2023)

Azzahra, Davina (Unknown)
Minanari, Minanari (Unknown)

Article Info

Publish Date
16 Jul 2025

Abstract

This study aims to analyze and obtain empirical evidence regarding the influence of Leverage, Independent Commissionerss, Audit Committee, and Institutional Ownership on the Integrity of Financial Statements in infrastructure companies listed on the Indonesia Stock Exchange during 2020–2023. Using purposive sampling, 50 companies were selected from a population of 64. Secondary data were analyzed using descriptive statistical methods with IBM SPSS version 25. The results indicate that Leverage and Institutional Ownership have a significant negative effect on Financial Statement Integrity, while Independent Commissionerss and the Audit Committee show no significant effect.

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Journal Info
Business, Management & Accounting Journal
Website

Abbrev

bisma

Publisher

Baca Dulu Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Business, Management & Accounting (BISMA) Journal is a peer-reviewed journal managed and published by BacaDulu Publisher which contains the results of research and thoughts from scholars in the fields of Business, Management, and Accounting both academics and practitioners. Business, Management & ...