Pengaruh Corporate Governance dan Leverage terhadap Integritas Laporan Keuangan dengan Ukuran Perusahaan sebagai Variabel Moderasi (Studi pada Perusahaan Subsektor Transportasi yang Terdaftar di Bursa Efek Indonesia Periode 2018-2022)

Abstract

Over time, there have been many cases of manipulation of financial reports which prove that the integrity of financial reports has not been implemented in accordance with applicable regulations. The integrity of a company's financial reports will be achieved if the company can implement corporate governance and leverage. The aim of this research is to test and analyze the influence of institutional ownership, managerial ownership, audit committee and leverage on the integrity of financial reports. The design of this research is classified as an associative-causal type of research with a population of all transportation companies listed on the Indonesia Stock Exchange that are active during the 2018-2022 period totaling 46 companies. In determining the sample size, researchers used a purportive sampling technique so that the number of samples observed was 23 companies. Data collection techniques in this research used documentation and literature study. After the data is obtained, analysis will be carried out using descriptive statistical analysis, classical assumption testing, panel data regression model selection, moderated regression analysis, and hypothesis testing. From the data analysis, the result can be given that the F-calculation is obtained with a value of 0.17. while the F-table has a value of 2.19, it can be concluded that F-count ≤ F-Table or 0.17≤2.19 with a significant value of 0.084562 ≥ 0.05 so that institutional ownership, managerial ownership, audit committee and leverage simultaneously have no effect and are not significant to the integrity of financial statements. Further research is needed using other variables that are more dominant and reflect the value of a company in order to obtain valid results.