Year: 2024 | Month: January | Volume: 11 | Issue: 1 | Pages: 598-609
DOI: https://doi.org/10.52403/ijrr.20240167
The Influence of Corporate Governance and Leverage on The Integrity of Financial Statements with Firm Size as a Moderation Variable
Dertina Eftaria Br Munthe1, Keulana Erwin2, Tetty Yuliati3
1,2,3Department of Accounting, Faculty of Economics and Business, Universitas Sumatera Utara, Indonesia
Corresponding Author: Dertina Eftaria Br Munthe
ABSTRACT
This research aims to test and analyze the influence of institutional ownership, managerial ownership, and audit committee and leverage on the integrity of financial reports. This research design is classified as an associative-causal type of research with a population of all transportation companies listed on the Indonesia Stock Exchange that are active during the 2018-2022 period totaling 46 companies. In determining the sample size, researchers used a purposive sampling technique so that the number of samples observed was 23 companies. Data collection techniques in this research used documentation and a literature study. After the data is obtained, the analysis will be carried out using descriptive statistical analysis, classical assumption testing, panel data regression model selection, moderated regression analysis, and hypothesis testing. From the data analysis, the result can be given that the F-calculation is obtained with a value of 0.17. while the F-table has a value of 2.19, it can be concluded that F-count ≤ F-Table or 0.17≤2.19 with a significant value of 0.084562 ≥ 0.05 so that institutional ownership, managerial ownership, audit committee and leverage simultaneously have no effect and are not significant to the integrity of financial statements. Further research is needed using other more dominant variables that reflect a company's value to obtain valid results.
Keywords: corporate governance, institutional ownership, integrity of financial reports, managerial ownership, audit committee and leverage
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