Pengaruh Komisaris Independen, Komite Audit, Kepemilikan Manajerial, Kepemilikan Institusional, Ukuran Perusahaan terhadap Integritas Laporan Keuangan pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman Yang Terdaftar di Bursa Efek Indonesia Periode 2018 – 2020

Abstract

This study aims to analyze the effect of independent commissioners, audit committees, managerial ownership, institutional ownership and company size on the integrity of financial reports in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. This type of research is quantitative research. The type of data used in this study is secondary data using a population of 26 manufacturing companies in the food and beverage sub-sector. The data used in this study is the annual report of each company sampled through www.idx.co.id. Data processing using SPSS software version 25. The data analysis technique used is multiple regression analysis using hypothesis testing including the coefficient of determination test, T test (partial test) and F test (simultaneous test). The results of the study show that the independent commissioner has no effect on the integrity of financial statements, the audit committee has an effect on the integrity of financial statements. managerial ownership has no effect on the integrity of financial statements, institutional ownership has no effect on the integrity of financial statements, and firm size has an effect on the integrity of financial statements. Simultaneously independent commissioners, audit committees, managerial ownership, institutional ownership and company size affect the integrity of financial reports in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020.