Determinan Integritas Laporan Keuangan Perusahaan Manufaktur yang Terdaftar di BEI

Hamdani Hamdani, Ningsih Purwati

Abstract


The integrity of the financial statements is the presentation of the financial report will portray honestly the reality of the economic situation of the company. However, many companies publish their financial statements with a low integrity so as to cause an injustice to the users of the financial statements. The purpose of this study was to analyze the effect of Institutional Ownership, Profitability, independent Commissioner and Bonus Plan Against the integrity of the financial statements. Type of this research is quantitative research sampling technique used was purposive sampling.The population of the research was the industrial sector of the various manufacturing companies and industry goods and consumption of the Indonesia stock exchange listing in 2012-2017 year period totalling 85 companies. Sample research amounted to 13 companies as to the technique of data analysis using regression test data panel model using Random effects, and test hypotheses using t-statistics for the partial regression coefficient test and F-test statistics the influence of simultaneously. The results showed that Institutional Ownership, Profitability, independent Commissioner and Bonus Plan a simultaneous effect on the integrity of the financial statements while the partially independent Commissioner significant effect against the integrity of the financial statements.                

 

Keywords: Institutional Ownership, Profitability, Independent Commissioner, Bonus Plan, The Integrity Of The Financial Statements


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DOI: http://dx.doi.org/10.31000/jast.v3i1.8261

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DOI (PDF): http://dx.doi.org/10.31000/jast.v3i1.8261.g4144

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