PENGARUH KEPEMILIKAN MANAJERIAL, KOMITE AUDIT, LEVERAGE (DER) DAN PROFITABILITAS (ROA) TERHADAP INTEGIRTAS LAPORAN KEUANGAN PADA PERUSAHAAN PROPERTY DAN REAL ESTATE DI INDONESIA

Imas Kismanah, Kimsen Kimsen, Rika Mardiani

Abstract


The aim of this study to determine the effect of Managerial Ownership, Audit Committee, Leverage (DER) and Profitability (ROA) on the Integrity of Financial Statements. This research belongs to associative research (relationship). The population in this study are all property and real estate sub-sectorcompanies listed on the Indonesia Stock Exchange in the period 2013-2017. Sample selection uses a purposive sampling method. Based on predetermined criteria obtained a sample of 9 companies with a population of 48 companies. The data analysis method used is panel data regression analysis. The results showed that managerial ownership, audit committee and leverage (DER) did not affect the integrity of financial statements, while profitability (ROA) affected the integrity of financial statements.

Keywords: Managerial Ownership, Audit Committee, Leverage (DER), Profitability (ROA)


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DOI: http://dx.doi.org/10.31000/jast.v1i2.4219

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DOI (PDF): http://dx.doi.org/10.31000/jast.v1i2.4219.g2446

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