MANAGERIAL OWNERSHIP, COMPANY SIZE, AND AUDIT QUALITY FINANCIAL REPORT INTEGRITY

Article Sidebar

pdf
Published: Sep 26, 2020
Keywords:
Financial Statement Integrity Managerial Ownership Company Size Audit

Main Article Content

Misri Ati
STIE Widya Gama Lumajang
Ratna Wijayanti Daniar Paramita
STIE Widya Gama Lumajang
Mimin Yatminiwati
STIE Widya Gama Lumajang

Abstract

The purpose of this study was to determine the effect of managerial ownership, company size and audit quality on the integrity of financial statements in industrial sector manufacturing companies consumer goods listed on the Indonesia Stock Exchange for the period 2016-2018 used in this research is secondary, in the form of company annual reports. Total 18 companies studied in a period of 3 years, so that yields 54 sempel. This type of research is quantitative research. Where is this research use data collection methods and process them then tested to describe hypotheses that have been set. Sempel selection is to use certain criteria. Data were analyzed using multiple linear regression. Based on the test results show that managerial ownership and audit quality have a significant effect on report integrity finance, and company size has no effect on the integrity of financial statements. Result Tests show that 15.7% of the variation in financial statement integrity is explained by variation The independent variables are managerial ownership, company size, and audit quality. While the remaining 84.3% is explained by other variables not included in the research model this.

Article Details

How to Cite
Ati, M., Wijayanti Daniar Paramita, R., & Yatminiwati, M. (2020). MANAGERIAL OWNERSHIP, COMPANY SIZE, AND AUDIT QUALITY FINANCIAL REPORT INTEGRITY. Progress Conference, 3(1), 219–224. Retrieved from http://proceedings.itbwigalumajang.ac.id/index.php/progress/article/view/312
Issue
Vol. 3 No. 1 (2020): The Global Financial Industry Strategy In The Revival of The Post-Corona Pandemic Economic
Section
Articles

References

Dewi, K., Paramita, R.W.D., Ermawati, E. (2019). Pengaruh Profitabilitas , Likuiditas , Dan Ukuran Perusahaan Terhadap Harga Saham Perusahaan Manufaktur Yang Terdaftar Di BEI ( Studi Kasus Sub Sektor Makanan Dan Minuman Periode 2015-2017 ). Journal of Accounting, 2, 84–88.
Dewi, Sari, N. K. H.., Putra, I. M. P. D. (2016). Pengaruh Mekanisme Corporate Governance Pada Integritas Laporan Keuangan. E-Jurnal Akuntansi Universitas Udayana. Vol.15.3.Juni (2016): 2269-2296. Fakultas Ekonomi dan Bisnis Universitas Udayana (Unud), Bali, Indonesia.
Fajaryani, A. (2015). Analisis Faktor-Faktor yang Mempengaruhi Integritas Laporan Keuangan Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2008-2013. Skripsi, Universitas Negeri Yogyakarta.
Gayatri, I.,.Suputra, I. (2013). Pengaruh Corporate Governance, Ukuran Perusahaan dan Leverage Terhadap Integritas Laporan Keuangan. E-JurnalAkuntansi, 5(2), 345–360.
Latifah, G. (2015). Pengaruh good corporate governance dan leverage terhadap integritas laporan keuangan dengan manajemen laba sebagai variabel intervening.
Melyawati,. Manik,T. (2016). Pengaruh Kepemilikan Manajerial,Kepemilikan Institusional,Komisaris Independen,Komite Audit dan Size Perusahaan dan Leverage Terhadap Integritas Laporan Keuangan. Jurnal UMRAH, 1–19.
Paramita, R. W. D. (2012). Pengaruh Firm Size Terhadap Earning Response Coeffisient (ERC) dengan Voluntary Disclosure Sebagai Variabel Intervening . Jurnal WIGA , 2 (1), 64-78.
Paramita, R. W. D. (2012). Pengaruh Leverage, Firm Size, dan Voluntary Disclosure Terhadap Earning Response Coeffisient (ERC). Jurnal WIGA , 2 (2), 103-118.
Paramita, R. W. D., & Rizal, N. (2018). Metode Penelitian Kuantitatif Buku ajar Perkuliahan Metodologi Penelitian Bagi Mahasiswa. Azyan Mitra Media. Yogyakarta.
Pratiwi, F. D., Paramita, R. D.,. Taufiq, M. (2018). Pengaruh Ukuran Perusahaan, Profitabilitas, dan Umur Listing Perusahaan Terhadap Voluntary Dislosure Pada perusahaan Manufaktur Sektor Makanan dan Minuman Yang Terdaftar di BEI Tahun 2014-2016. Jurnal Riset Akuntansi, 1(September), 78–87.
Rizkita, A. L. S. (2015). Pengaruh Kepemilikan Manajerial, Ukuran Perusahaan, dan Kualitas Audit Terhadap Integritas Laporan Keuangan. E-Proceeding of Management, 2(3), 3109– 3115.
Syofyan, A., & Herawaty, V. (2019).Pengaruh Good Corporate Governance Terhadap Financial Distress Dengan Kualitas Audit Sebagai Pemoderasinya.Prosiding Seminar Nasional Cendekiawan, 2015, 2. https://doi.org/10.25105/semnas.v0i0.5827
Tussiana, A. A.,. Lastanti, H. S. (2017). Pengaruh Independensi, Kualitas Audit, Spesialisasi Industri Auditor Dan Corporate Governance Terhadap Integritas Laporan Keuangan.Media RisetAkuntansi, Auditing dan Informasi, 16(1), 69. https://doi.org/10.25105/mraai.v16i1.2076
Verya, E., Indrawati, N.,.Hanif, R. (2016). Analisis Pengaruh Ukuran Perusahaan, Leverage Dan Good Corporate Governance Terhadap Integritas Laporan Keuangan (Studi Empiris pada Perusahaan Manufaktur yang Listing di Bursa Efek Indonesia Periode Tahun 2012- 2014).Jurnal Online Mahasiswa Fakultas Ekonomi Universitas Riau, 4(1), 982–996.
www.idx.co.id