Jurnal Ilmiah Raflesia Akuntansi
Vol 9 No 1 (2023): Jurnal Ilmiah Raflesia Akuntansi

FINANCIAL STATEMENT INTEGRITY : WHAT ARE THINGS THAT INFLUENCE IT?

Anisa Zelvia Safitri (Politeknik Negeri Padang)
Wiwik Andriani (Politeknik Negeri Padang)
Lisa Amelia Herman (Politeknik Negeri Padang)



Article Info

Publish Date
29 Apr 2023

Abstract

This study aims to determine the effect of company size, institutional ownership, profitability and audit quality on the integrity of mining companies' financial statements on the Indonesia Stock Exchange for the 2017-2021 period. The approach used in this study is quantitative. The population is the mining sector companies listed on the Indonesia Stock Exchange for 2017-2021. The sampling technique used was the purposive sampling method, and the data analysis in this study used multiple linear regression analysis. The findings of this study indicate that the variables of firm size, institutional ownership, and audit quality empirically have a positive effect on the integrity of the financial statements of mining sector companies listed on the Indonesia Stock Exchange for the 2017-2021 period, while profitability does not have a significant effect on the integrity of the financial statements of mining companies listed on the Indonesian Stock Exchange listed on the Indonesia Stock Exchange for the period 2017-2021.

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Journal Info

Abbrev

JIRA

Publisher

Subject

Economics, Econometrics & Finance

Description

Merupakan jurnal ilmiah yang mempublikasikan hasil-hasil penelitian empiris, studi teoritis dan pemikiran kritis dalam bidang akuntansi meliputi akuntansi keuangan, akuntansi sektor publik, akuntansi manajemen, perpajakan dan ...