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All Journal PROFIT J-MACC : Journal of Management and Accounting Jurnal Analisa Akuntansi dan Perpajakan Islamika: Jurnal Keislaman dan Ilmu Pendidikan Ecobisma (Jurnal Ekonomi, Bisnis dan Manajemen) Journal of Tourism Economics and Policy
Siti Shoimah
Universitas Brawijaya
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Public Health Social Sciences Other

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Journal : Jurnal Analisa Akuntansi dan Perpajakan

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PENGARUH KEPEMILIKAN INSTITUSIONAL, KOMITE AUDIT DAN KOMISARIS INDEPENDEN TERHADAP INTEGRITAS LAPORAN KEUANGAN Abidatus Suroya, Naela; Darmayanti, Novi; Shoimah, Siti
Jurnal Analisa Akuntansi dan Perpajakan Vol. 8 No. 1 (2024): Jurnal Analisa Akuntansi dan Perpajakan
Publisher : Prodi Akuntansi FEB UNITOMO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25139/jaap.v8i1.6781

Abstract

ABSTRACT This study aims to determine the effect of Institutional Ownership, Audit Committee and Independent Commissioners on the Integrity of Financial Statements, partially or simultaneously. The population of this study were all manufacturing companies in the chemical sub-sector which were listed on the Indonesia Stock Exchange (IDX), totaling 93 companies. This study used the 2018-2022 observation period, using the purposive sampling method to obtain a sample of 70. The data analysis method used in this study was a multiple linear regression test. The variables used are Institutional Ownership, Audit Committee and Independent Commissioners as independent variables, while the Integrity of Financial Statements as the dependent variable. The results of this study resulted in the finding that partially Institutional Ownership, Audit Committees, Independent Commissioners have a significant effect on the Integrity of Financial Statements. Simultaneously, institutional ownership, audit committee and independent commissioners have a significant effect on the integrity of financial statement.
Co-Authors Abidatus Suroya, Naela Agustiningtyas, Eka Ali muhajir, Ali Ayu, intan Latif, Nashrudin Novi Darmayanti Rahajaan, Thomas Evi Viktor Rosyid, Muhammad Suhariyanto Suhariyanto Suryadi, I Gede Iwan Wulansari, Kristin