THE INFLUENCE OF COMPANY SIZE, MANAGERIAL OWNERSHIP AND INDEPENDENT COMMISSIONERS ON THE INTEGRITY OF FINANCIAL STATEMENTS

Authors

  • Paska Marianti Desenni Siahaan Accounting Department Pamulang University
  • Yenni Cahyani Accounting Department Pamulang University
  • Wahyu Nurul Hidayati Accounting Department Pamulang University
  • Juitania Nurul Hidayati Accounting Department Pamulang University

Abstract

The author conducted the following research aimed at discussing the influence of company size, managerial ownership, and independent commissioners on the integrity of financial statements in the food and beverage sub-sector listed on the Indonesia Stock Exchange. In this research, the data used is secondary data, and the sample was determined using the purposive sampling method. The sample used was 15 companies during the period 2018 to 2022. The total data for all observations was 70 data taken from the company's annual report. The data analysis used in this research is Descriptive Statistics, Panel Data Test, Model Test, Classical Assumption Test, and Regression Analysis with Panel Data. Meanwhile, hypothesis testing used in this research uses the T-test (Partial) and F Test (Simultaneous). The research results show that managerial ownership and independent commissioners do not affect ILK. Meanwhile, company size has a significant positive effect on ILK. And simultaneously company size, managerial ownership, and independent commissioners have a positive effect on ILK in food and beverage sub-sector companies listed on the Indonesia Stock Exchange.

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Published

2024-06-24

Issue

Vol. 4 No. 1 (2024): PROCEEDINGS INTERNATIONAL SEMINAR ON ACCOUNTING SOCIETY

Section

Articles