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


Full Text:

PDF

References


Belkaoui, Ahmed Riahi.2011. AccountingTheory5th ed. Jakarta: Salemba Empat.

Dwidinda, Julia, Khairunnisa, dan Dedik Nur Triyanto. 2017. “Pengaruh Komisaris Independen, Komite Audit, Kepemilikan Institusional Dan Kepemilikan Manajerial Terhadap Integritas Laporan Keuangan (Studi Kasus Pada Sub Sektor Property Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Periode 2012-2015)”. E-proceeding of Management Vol 4 No3. Universitas Telkom. ISSN: 2355-9357

Emirzon, J. 2007. “Regulatory Driven Dalam Implementasi Prinsip-prinsip Good Corporate Governance Pada Perusahaan di Indonesia”. Jurnal Manajemen dan Bisnis Sriwijaya, 4 (8), Desember 2007.

Fala, Dwi Yana Amalia. “Pengaruh Konservatisme Akuntansi Terhadap Penilaian Ekuitas Perusahaan Dimoderasi Oleh Good Corporate Governance”. Simposium Nasional Akuntansi X. 2007.

Fitriani, Sonia. “Pengaruh Mekanisme Good Corporate Governance terhadap Konservatisme Akuntansi”. Artikel Ilmiah Universitas Dian Nuswantoro. 2014.

Fivi, Anggraini dan Ira Trisnawati. 2008. “Pengaruh Earning Management Terhadap Konservatisme Akuntansi”. Jurnal Bisnis dan Akuntansi Vol. 10, No. 1. Universitas Bung Hatta.

Ghozali, Imam. 2012. Aplikasi Analisis Multivariate dengan Program SPSS Semarang: Badan Penerbit Universitas Diponegoro.

Ikatan Akuntan Indonesia. 2012. Standar Akuntansi Keuangan. Jakarta: IAI

Jayanti, Anna dan Sapari. 2016. “Pengaruh Positive Accounting Theory, Profitabilitas Dan Operating Cash Flow Terhadap Penerapan Konservatisme”. Jurnal Ilmu dan Riset Manajemen Volume 5 No. 10. STIESIA Surabaya. ISSN: 2461-0593

Kieso et al,. 2011. Intermediate Accounting 14th Edition. Asia: John Wiley & Sons Inc.

Lasdi, L. 2008. “Perilaku Manajemen Laba Perusahaan dan Konservatisma Akuntansi:Berbeda atau Sama?”. Jurnal Manajemen Teori dan Terapan I Tahun I(2).

Fitriana, A. I., Febrianto, H. G., & Sunaryo, D. (2022). Determinan Manajemen Pajak Pada Perusahaan Aneka Industri. Journal of Business and Economics Research (JBE), 3(3), 350-358.

Fitriana, A. I., & Febrianto, H. G. (2019). PENDEKATAN INDEKS ECKEL DALAM PENGARUH ASIMETRI INFORMASI DAN MANAJEMEN LABA TERHADAP KUALITAS LAPORAN KEUANGAN. INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE, 3(1), 56-81.




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

Article Metrics

Abstract - 765 PDF - 521

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

Refbacks

  • There are currently no refbacks.