Analisis Faktor-Faktor yang Mempengaruhi Integritas Laporan Keuangan (Studi Kasus pada Perusahaan Manufaktur Sektor Consumer Goods yang Terdaftar di BEI Tahun 2016-2019)

Abstract

This study to determine the analysis of factors affecting the tntegrity of financial statements. The population and sample in this study are consumer goods industry companies listed on the Indonesia Stock Exchange for the 2016-2019 period with a total sample of 19 companies. The sampling technique in the study used purposive sampling technique. The data was processed using SPSS version 21 software. The results of this study prove that simultaneously managerial ownership, audit committee, and financial distress have a significant effect on the integrity of financial statements. While the independent variables of institutional ownership have a significant positive effect on the integrity of financial statements, but the independent variables of managerial ownership, audit committee, and financial distress partially have a negative but not significant effect on the integrity of financial statements.