Pengaruh Kepemilikan Manajerial, Komisaris Independen, Dan Tata Kelola Perusahaan Terhadap Integritas Laporan Keuangan
Keywords:
Financial Governance, Financial Report Integrity, Managerial Ownership, Independent CommissionerAbstract
This study aims to test and prove empirically the effect of managerial ownership, independent commissioners, and corporate governance on the integrity of financial statements partially or simultaneously. The independent variables used are managerial ownership, independent commissioners,and corporate governance. And the dependent variable used is the integrity of the financial statements. in this study using the type of quantitative research. The population in this study are Property and Real Estate companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020 totaling 79 companies. The sampling technique in this study used Purposive Sampling. The total number of companies that were sampled were 8 companies. The analysis method of this study uses panel data regression analysis using the Eviews 10 Software. The results of this study indicate that partially managerial ownership and corporate governance have no significant effect on the integrity of financial statements, while independent commissioners have a significant effect on the integrity of financial statements. And simultaneously or jointly managerial ownership, independent commissioners, and corporate governance have a significant effect on the integrity of financial statements.
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