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

  • Misri Ati STIE Widya Gama Lumajang
  • Ratna Wijayanti Daniar Paramita STIE Widya Gama Lumajang
  • Mimin Yatminiwati STIE Widya Gama Lumajang
Keywords: Financial Statement Integrity, Managerial Ownership, Company Size, Audit

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.

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Published
2020-09-26