Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, Komisaris Independen, dan Leverage terhadap Integritas Laporan Keuangan

The Impact of Managerial Ownership, Institutional Ownership, Independent Commissioner, and Leverage on Integrity of Financial Statements 

Penelitian ini meneliti mengenai pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, Komisaris Independen, dan Leverage terhadap Integritas Laporan Keuangan. Populasi penelitian ini adalah perusahaan sektor pertambangan dan perusahaan barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) pada 2015 – 2018. Teknik pengambilan sampel menggunakan purposive sampling. Terdapat 97 perusahaan pertambangan dan dan perusahaan barang konsumsi yang digunakan sebagai sampel. Teknik analisis data menggunakan analisis regresi linier berganda. Hasil menunjukkan bahwa kepemilikan manajerial, kepemilikan institusional, dan komsiaris independen berpengaruh positif terhadap integritas laporan keuangan. Leverage tidak berpengaruh terhadap integritas laporan keuangan. 

This study aims to examine the effect of managerial ownership, institutional ownership, independence commissioner, and leverage on the integrity of financial statements. The population of this research is the mining sector companies and consumer goods industry companies which listed on the Indonesia Stock Exchange (IDX) in 2015 – 2018. The sampling method is pusposive sampling. There are 97 mining and consumer goods industry companies used as samples. The data analysis used multiple linear regressions. The result shows that managerial ownership, institutional ownership, and independence commissioner has positive significant effect on integrity of financial statements. Leverage has no effect on integrity of financial statements.