The Influence of Company Size, Independent Commissioners, Leverage, Managerial Ownership, and Institutional Ownership on the Integrity of Financial Statements
Keywords:
Company Size, Independent Commissioners, Leverage, Managerial Ownership, Institutional Ownership, Integrity of Financial StatementsAbstract
This study aims to determine the influence of Company Size, Independent Commissioners, Leverage, Managerial Ownership and Institutional Ownership on the Integrity of Financial Statements in Banking Companies Listed on the Indonesia Stock Exchange (IDX) in 2021-2023. The population in this study is banking companies listed on the Indonesia Stock Exchange (IDX) in 2021-2023, namely 43 companies, using the purposive sampling technique obtained from 14 companies, so that the number of samples used is 42 observation data. The analysis used in this study is multiple linear regression using SPSS version 26 as the calculation tool. Based on the results obtained in this study, it is shown that company size, independent commissioners, managerial ownership, and institutional ownership have no effect on the integrity of financial statements. Meanwhile, leverage has a positive effect on the integrity of financial statements.
References
Alfitri, D. N., Nugroho, W. S., & Nurcahyono, N. (2022). The Effect of Environment Performance, Capital Structure, and Company Size on Financial Performance. MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang, 12(2), 175. https://doi.org/10.26714/mki.12.2.2022.175-184
A’yun, A. Q., Hanum, A. N., & Nurcahyono, N. (2022). Pengaruh Struktur Modal , Likuiditas , dan Ukuran Perusahaan terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Intervening Harga Saham Perusahaan Food and Beverage 2017-2021. Prosiding Seminar Nasional UNIMUS, 5, 408–419.
Azzahra, N., Sofianty, D., & Nurcahyono, N. (2023). Pengaruh Kesadaran Wajib Pajak dan Pengetahuan Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi. Bandung Conference Series: Accountancy, 3(1), 1–13. https://doi.org/10.29313/bcsa.v3i1.5853
Aprilia, H., & Sulindawati, N. (2022). Pengaruh Financial Distress, Leverage, Audit Tenure Dan Ukuran Perusahaan Terhadap Integritas Laporan Keuangan (Studi Empiris Pada Perusahaan Bumn Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2015- 2019). Jimat (Jurnal Ilmiah Mahasiswa Akuntansi ) Universitas, 13(04), 1221–1232.
Ayem, S., & Yuliana, D. (2019). Pengaruh Independensi Auditor, Kualitas Audit, Manajemen Laba, Dan Komisaris Independen Terhadap Integritas Laporan Keuangan (Studi Kasus Pada Perusahaan Perbankan Yang Terdaftar Di Bei Periode 2014-2017). Akmenika: Jurnal Akuntansi Dan Manajemen, 16(1), 197–207. Https://Doi.Org/10.31316/Akmenika.V16i1.168
Azzah, L., & Alit, T. (2021). Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, Komisaris Independen, Dan Leverage Terhadap Integritas Laporan Keuangan. Jurnal Akuntansi Akunesa, 9(3), 64–76. Https://Doi.Org/10.26740/Akunesa.V9n3.P64-76
Badewin. (2019). Pengaruh Kepemilikan Institusional, Komite Audit Dan Kualitas Audit Terhadap Integritas Laporan Keuan. Jurnal Akuntansi Dan Keuangan, 8(1), 9–31.
Christanty, L., Maharani, B., Nugroho, W. S., & Nurcahyono, N. (2023). Accounting Information Systems and Financial Literacy impact on SMEs ’ Performance. MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang, 13(1), 59–69.
Cahyo, R. D., Murni, Y., & Azizah, W. (2022). Determinan Integritas Laporan Keuangan. Akrual : Jurnal Akuntansi Dan Keuangan, 4(1), 1–10.
Damayanti, A. T., & Triyanto, D. N. (2020). Pengaruh Audit Tenure , Kepemilikan Institusional , Komisaris Independen , Dan Ukuran Perusahaan Terhadap Integritas ( Studi Empiris Perusahaan Sub Sektor Asuransi Yang Terdaftar Di Bursa Efek Indonesia ( Bei ) Tahun 2014-2019 ) The Effect Of Audit Tenure. E-Proceeding Of Management, 7(2), 5697–5704.
Danuta, K. S., & Wijaya, M. (2020). Pengaruh Kepemilikan Manajerial, Leverage, Dan Kualitas Audit Terhadap Integritas Laporan Keuangan. Manajemen & Bisnis, 17(1), 1–10.
Ekonomi, 5(2), 1–13. Https://Doi.Org/10.33084/Neraca.V5i2.1418
Ermawati, D., Nurcahyono, N., Sari, D. N., & Fakhruddin, I. (2023). The Dynamic Impact of Intellectual Capital on Firm Value : Evidence from Indonesia. International Conference on Business, Accounting, Banking, and Economics, 1, 246–262. https://doi.org/10.2991/978-94-6463-154-8
Evia, Z., Santoso, R. E. Wi., & Nurcahyono, N. (2022). Pengalaman Kerja, Independensi, Integritas, Kompetensi dan Pengaruhnya terhadap Kualitas Audit. Jurnal Akuntansi Dan Governance, 2(2), 141. https://doi.org/10.24853/jago.2.2.141-149.
Fatin, A. N., & Suzan, L. (2022). Pengaruh Ukuran Perusahaan, Leverage, Komisaris Independen Dan Kepemilikan Manajerial Terhadap Integritas Laporan Keuangan. Fair Value: Jurnal Ilmiah Akuntansi Dan Keuangan, 5(2), 733–741. Https://Doi.Org/10.32670/Fairvalue.V5i2.2110
Febrilyantri, C. (2020). Pengaruh Intellectual Capital, Size Dan Leverage Terhadap Integritas Laporan Keuangan Pada Perusahaan Manufaktur Sektor Food And Beverage Tahun 2015-2018. Owner, 4(1), 267. Https://Doi.Org/10.33395/Owner.V4i1.226
Fitria, S. Y., & Triyanto, D. N. (2020). Pengaruh Corporate Governanve Terhadap Integritas Laporan Keuangan (Studi Kasus Pada Perusahaan Bumn Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2018). E-Proceeding Of Management, 7(2), 3227–3234.
Gunawan, H. (2022). Pengaruh Ukuran Perusahaan, Komisaris Independen, Kepemilikan Institusional, Dan Leverage Terhadap Integritas Laporan Keuangan Pada Perusahaan Yang Terindeks Lq45 Di Bursa Efek Indonesia. Fin-Acc (Finance Accounting), 6(12), 1902–1913.
Gufranita, N. T., Hanum, A. N., & Nurcahyono, N. (2022). Pengaruh Mekanisme Good Corporate Governance, Kinerja Keuangan, dan Kualitas Audit Terhadap Ketepatan Waktu Pelaporan Keuangan: Studi Pada Perusahaan Manufaktur. Prosiding Seminar Nasional UNIMUS, 5, 216–230.
Handayani, J. R., Nurcahyono, N., Saadah, N., & Winarsih. (2023). Hexagon Fraud : Detection of Fraudulent Financial Statement in Indonesia. International Conference on Business, Accounting, Banking, and Economics, 1, 263–276. https://doi.org/10.2991/978-94-6463-154-8
Haryati, F., Sugiharti, S., Firdaus, F., Purwanto, D., Alfiana, E. W., Bunganaen, N. A. R., & Yulian, A. D. (2024). The Influence of Sales Growth, Capital Structure and Company Size on Company Value: Empirical Study of Food and Beverage Sub-Sector Manufacturing Companies Registered on BEI 2016-2020. International Journal of Economics and Management Sciences, 1(2), 01-18.
Hastuti, I. N., Ery Wibowo, R., & Nurcahyono, N. (2024). The Effect of Capital Adequacy Ratio, Non-Performing Loan and Debt Equity Ratio on Financial Performance. Economics and Business International Conference, 1(1), 13–24. www.idx.co.id
Herianto, R. O., Alfiana, B. Z., Apriliyanti, F., Nurcahyono, N., Jatiningsih, D. E. S., & Wijayanti, P. (2023). What is The Company’s Motivation for Doing CSR? An Analysis of Manufacturing Companies. MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang, 13(2), 209. https://doi.org/10.26714/mki.13.2.2023.209-217
Halim, K. I. (2021). Pengaruh Financial Distress, Komite Audit Dan Ukuran Perusahaan Terhadap Integritas Laporan Keuangan. Jak (Jurnal Akuntansi) Kajian Ilmiah Akuntansi, 8(2), 223–233. Https://Doi.Org/10.30656/Jak.V8i2.2723
Hifnelda, M., & Sasongko, N. (2021). Analisis Faktor-Faktor Yang Mempengaruhi Integritas Laporan Keuangan. Proceeding Seminar Nasional & Call For Papers, 6(1), 528–535. Http://Www.Idx.Co.Id
Ifada, L. M., Anik, S., Sukesti, F., & Asri, A. S. (2022). Implementing SAK ETAP on the Quality of SMEs Financial Reporting: Case Study of Batik SMEs. Jurnal ASET (Akuntansi Riset), 14(2), 313-324
Khansa, L., Nugroho, W. S., & Nurcahyono, N. (2022). The Effect of Liquidity, Leverage, Profitability and Firm size on Financial Distress with GCG as a Moderation Variable. MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang, 12(2), 143. https://doi.org/10.26714/mki.12.2.2022.143-153
Khadafi, M. (2024, 04 03). Laba Bank Mayapada (Maya) 2023 Rp 22,1 M, Ini Pendorongnya. Retrieved From Cnbcindonesia.Com: Https://Www.Cnbcindonesia.Com/Market/20240403114357-17-527832/Laba-Bank-Mayapada--Maya--2023-Rp-221-M-Ini-Pendorongnya
Khristiana, Y., Maharani, N. P., & Khristiana, Y. (2022). Determinasi Integritas Laporan Keuangan Perusahaan Manufaktur. Jurnal Buana Akuntansi, 7(1), 83–96.
Kristianingrum, A., Sukesti, F., & Nurcahyono, N. (2022). Pengaruh Mekanisme Good Corporate Governance, Kinerja Keuangan, dan Struktur Modal terhadap Pengungkapan Sustainability Report. Prosiding Seminar Nasional UNIMUS, 5, 432–444.
Marpaung, A. Y. K., Tinambunan, L. R., Bangun, I. N., & Simorangkir, E. N. (2021). Pengaruh Komisaris Independen, Komite Audit, Kepemilikan Institusional Dan Kualitas Audit Terhadap Integritas Laporan Keuangan Di Perusahaan Sub Sektor Transportasi Yang Terdaftar Di Bei Tahun 2017-2019. Journal Of Economic, Bussines And Accounting (Costing), 5(1), 160–168. Https://Doi.Org/10.31539/Costing.V5i1.2590
Masyhari, A., Rachmadani, W., Priatnasari, Y., & Basrowi, B. (2024). Optimizing state revenue through government-driven supply chain efficiency and fair corporate taxation practices. Uncertain Supply Chain Management, 12(2), 659-668.
Milda Putri, T., & Yanti, H. B. (2022). Pengaruh Corporate Governance Perception Index, Ukuran Perusahaan Dan Kualitas Audit Terhadap Integritas Laporan Keuangan. Jurnal Ekonomi Trisakti, 2(2), 1165–1176. Https://Doi.Org/10.25105/Jet.V2i2.14516
Nawatmi, S., Nusantara, A., Santosa, A. B., & Marlien, R. A. (2020). Globalization impact on ASEAN countries inflation. International Journal of Economics and Management Systems, 5.
Nengah Yudiawan, Kepramareni, P., & Pradnyawati, O. (2022). Pengaruh Komisaris Independen, Komite Audit, Kepemilikan Institusional, Leverage, Dan Ukuran Perusahaan Terhadap Integritas Laporan Keuangan. Jurnal Kharisma, 4(3), 302–311.
News, N. (2023, 07 5). Bank Mayapada Dibayangi Skandal Penyimpangan Kredit Dan Kap Bermasalah . Retrieved From Nusantara-News.Co: Https://Nusantara-News.Co/2023/07/05/Bank-Mayapada-Dibayangi-Skandal-Penyimpangan-Kredit-Dan-Kap-Bermasalah/
Nurul Oktaviani, I., Nur Laela Ermaya, H., & Jaya Kirana, D. (2021). Determinasi Integritas Laporan Keuangan Perusahaan Go Public Di Bursa Efek Indonesia. Jiafe (Jurnal Ilmiah Akuntansi Fakultas Ekonomi), 07(01), 35–48. Https://Doi.Org/10.34204/Jiafe.V7i1.2615
Nurcahyono, N., Hanum, A. N., Kristiana, I., & Pamungkas, I. D. (2021). Predicting fraudulent financial statement risk: The testing dechow f-score financial sector company inindonesia. Universal Journal of Accounting and Finance, 9(6), 1487-1494.
Nurcahyono, N., & Hanum, A. N. (2023). Determinants of Academic Fraud Behavior: The Perspective of the Pentagon Fraud Theory. Lawang Sewu International Conference, 163–177. https://doi.org/10.2991/978-2-38476-078-7_18
Nurcahyono, N., & Purwanto, D. (2024). COVID‑19 and the Stock Market Crash: Evidence from Indonesia. Финансы: теория и практика, 28(3), 120-130.
Nurcahyono, N., Sinarasri, A., Pamungkas, I. D., & Hanum, A. N. (2023). May intellectual capital and corporate governance reduce the probability of financial distress? Contaduria y Administracion, 70(1), 97–121. https://doi.org/10.22201/fca.24488410e.2025.5169
Pratika, I., & Primasari, N. H. (2020). Pengaruh Komisaris Independen, Komite Audit, Ukuran Perusahaan, Leverage Dan Ukuran Kantor Akuntan Publik (Kap) Terhadap Integritas Laporan Keuangan. Jurnal Akuntansi Dan Keuangan, 9(2), 109. Https://Doi.Org/10.36080/Jak.V9i2.1417 Permatasari, M., Nurcahyono, N., Bilqis, L. K., & Nugroho, W. S. (2023). The Effect of Good Corporate Governance and Financial Ratios on Financial Distress. International Conference on Business, Accounting, Banking, and Economics, 1(1), 321–336. https://doi.org/10.2991/978-94-6463-154-8
Ramadani, F., & Triyanto, D. N. (2019). Pengaruh Spesialisasi Industri Auditor Dan Mekanisme Corporate Governance Terhadap Integrasi Laporan. Ultima Accounting, 11(2), 244–260.
Rivandi, M., & Pramudia, M. H. (2022). Pengaruh Kepemilikan Institusional Dan Ukuran Perusahaan Terhadap Integritas Laporan Keuangan Pada Perusahaan Property Dan Real Estate. Inobis: Jurnal Inovasi Bisnis Dan Manajemen Indonesia, 5(2), 255–269. Https://Doi.Org/10.31842/Jurnalinobis.V5i2.228
Rosliana, E., Abdul, D., & Usmar, D. (2019). Pengaruh Audit Tenure Dan Struktur Corporate Governance Terhadap Integritas Laporan Keuangan. Akuntapedia, 1(1), 1–29.
Rahma, A. M., Nurcahyono, N., & Sinarasri, A. (2022). Moderating Effects of Institutional Ownership on the Relation Between Capital Structure. International Conference on Business, Accounting, Banking, and Economics, 1, 293–306. https://doi.org/10.2991/978-94-6463-154-8
Roqijah, I., Nugroho, W. S., & Nurcahyono, N. (2022). The Effect of Profitability, Operating cash flow, Economic Value Added and Firm Size on Stock Return. MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang, 12(2), 164. https://doi.org/10.26714/mki.12.2.2022.164-174
Sari, Y. P., Almasyhari, A. K., & Aryanto, A. (2023). Perancangan Sistem Informasi Akuntansi Pengelolaan Keuangan untuk Yayasan Insan Mulia Surakarta. Jati: Jurnal Akuntansi Terapan Indonesia, 6(2), 121-134.
Selviana, S., & Wenny, C. D. (2021). Pengaruh Audit Tenure, Ukuran Kap, Dan Pergantian Auditor Terhadap Integritas Laporan Keuangan (Studi Empiris Pada Perusahaan Sektor Transportasi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2019). Publikasi Riset Mahasiswa Akuntansi, 2(2), 169–183. Https://Doi.Org/10.35957/Prima.V2i2.929
Sonia, K., & Nazir, N. (2022). Pengaruh Komisaris Independen, Komite Audit, Dan Financial Distress Terhadap Integritas Laporan Keuangan Pada Perusahaan Property Dan Real Estate Yang Terdaftar Di Bei Periode 2018-2020. Jurnal Ekonomi Trisakti, 2(2), 1241–1250. Https://Doi.Org/10.25105/Jet.V2i2.14674
Sucitra, K., Sari, R., & Widyastuti, S. (2020). Pengaruh Manajemen Laba, Audit Tenure Dan Komisaris Independen Terhadap Integritas Laporan Keuangan. Korelasi : Konferensi Riset Nasional Ekonomi, Manajemen, Dan Akuntansi, 2, 713–727.
Suharti, S., Purnamasari, Y., Mahari, A. P., Astutik, M. P., & Pawiati, S. (2021). The Effect of Financial Ratio in Financial Distress with Firm Size as Moderated Variables (Empirical Study of Manufacturing Sector Companies Listed on The Indonesia Stock Exchange for The 2014-2018 Period). IPTEK Journal of Proceedings Series, (1), 349-352.
Sukesti, F., Ghozali, I., Fuad, F. U. A. D., KHARIS ALMASYHARI, A., & Nurcahyono, N. (2021). Factors affecting the stock price: The role of firm performance. The Journal of Asian Finance, Economics and Business, 8(2), 165-173
Sulistyawati, A. I., Asna, L., & Dwi Nugroho, A. H. (2022). Telisik Akar Penentu Integritas Laporan Keuangan. Point: Jurnal Ekonomi Dan Manajemen, 4(1), 1–15. Https://Doi.Org/10.46918/Point.V4i1.1299
Tamara, A. N. P., & Kartika, A. (2021). Pengaruh Kepemilikan Institusional, Kepemilikan Manajerial Dan Komite Audit Terhadap Integritas Laporan Keuangan. Jimat (Jurnal Ilmiah Mahasiswa Akuntansi) Universitas, 12(2), 647–656. Https://Doi.Org/10.30640/Digital.V1i3.429
Timoty, N. F. M., Nurcahyono, N., Yasaputri, K., & Jatiningsih, D. E. S. (2023). Predicting the Risk of Financial Distress Using Intellectual Capital and Financial Ratio. In International Conference on Business, Accounting, Banking, and Economics (Vol. 1, pp. 228–245). International Conference on Business, Accounting, Banking, and Economics. https://doi.org/10.2991/978-94-6463-154-8_22
Videsia, Y., Wibowo, R. E., & Nurcahyono, N. (2022). Pengaruh Profitabilitas Dan Ukuran Perusahaan Terhadap Ketepatan Waktu Pelaporan Keuangan. Review of Applied Accounting Research, 9(2), 219–228. https://doi.org/10.32534/jpk.v9i2.2407
Wibowo, K. A., ISMAIL, A. G., TOHIRIN, A., & SRIYANA, J. (2020). Factors determining intention to use banking technology in Indonesian Islamic microfinance. The Journal of Asian Finance, Economics and Business, 7(12), 1053-1064.
Wijaya, H. (2020). Analisis Pengaruh Audit Tenure, Leverage, Dan Ukuran Kap Terhadap Integritas Laporan Keuangan Pada Perusahaan Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia. Fin-Acc (Finance Accounting), 5(3), 386–397. Http://Journal.Widyadharma.Ac.Id/Index.Php/Finacc/Article/View/1399%0ahttp://Journal.Widyadharma.Ac.Id/Index.Php/Finacc/Article/Download/1399/1547
Wijaya, T. (2022). Pengaruh Komisaris Independen, Kualitas Audit Dan Financial Distress Terhadap Integritas Laporan Keuangan Pada Perusahaan Pertambangan Yang Terdaftar Di Bei Tahun 2018-2020. Forum Bisnis Dan Kewirausahaan Jurnal Ilmiah Ekonomi Dan Bisnis Universitas Multi Data Palembang, 11(2), 185–199.
Wulan, D., & Suzan, L. (2022). Pengaruh Leverage, Kepemilikan Manajerial, Dan Ukuran Perusahaan Terhadap Integritas Laporan Keuangan. Jurnal Analisa Akuntansi Dan Perpajakan, 6(2), 127–139. Https://Doi.Org/10.25139/Jaap.V6i2.5124
Wulandari, S., Ermaya, H. N. ., & Mashuri, A. A. . (2021). Pengaruh Mekanisme Corporate Governance, Financial Distress, Dan Audit Tenure Terhadap Integritas Laporan Keuangan. Jurnal Akunida, 7(1), 85–98. Https://Doi.Org/10.24036/Jea.V1i3.140
