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EBSJ
Published by Universitas Semarang
ISSN : 25806084     EISSN : 25808079     DOI : 10.26623/ebsj.v7i2
Core Subject : Economy,
Economics, Econometrics & Finance
Economics and Business Solutions Journal is an International Scientific Journal, published by Fakultas Ekonomi Universitas Semarang (USM), Central Java, Indonesia. Economics and Business Solutions Journal is intended to the national and international scholarly community. The aim of this journal is to publish high-quality articles dedicated to all aspects of the lates outstanding developments in the field of economics and business. Articles published are the results of research, bringing the new sights (scope) on Economics, Management and Business, and Accounting. Meanwhile, submitted papers are evaluated by double blind peer review for contribution, originality and relevance.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 121 Documents
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Determinants of Financial Statement Integrity: Size, Governance, and Leverage Evina Lestari; Metta Kusumaningtyas
Economics and Business Solutions Journal Vol. 10 No. 1 (2026): Economics and Business Solutions Journal
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/ebsj.v10i1.13935

Abstract

This study examines the effect of company size, independent commissioners, institutional ownership, and leverage on financial statement integrity in infrastructure sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. Financial statement integrity is a critical issue due to recurring cases of financial reporting manipulation, particularly in capital intensive sectors such as infrastructure, where large scale projects and complex financing structures increase reporting risks. Financial statement integrity in this study is measured using the Market To Book Ratio as a proxy, reflecting the reliability and credibility of reported financial information. This study employs a quantitative explanatory approach using multiple linear regression analysis. The sample consists of 36 companies, resulting in 180 firm-year observations selected through purposive sampling. The results show that company size has a positive and significant effect on financial statement integrity, while independent commissioners, institutional ownership, and leverage do not have significant effects. However, the model’s explanatory power is relatively low, with an adjusted R² of 0.033, indicating that most variations in financial statement integrity are explained by factors outside the model. These findings suggest that while firm size plays an important role in enhancing reporting integrity through stronger monitoring and reputational concerns, formal corporate governance mechanisms alone may not be sufficient to ensure high quality financial reporting. Therefore, future research is recommended to incorporate additional variables to better explain financial statement integrity.

Page 13 of 13 | Total Record : 121

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