Pengaruh Kepemilikan Institusional, Kepemilikan Manajerial Dan Ukuran Kantor Akuntan Publik Terhadap Integritas Laporan Keuangan

Abstract

Penelitian ini dilakukan untuk menguji pengaruh kepemilikan institusional, kepemilikan manajerial dan ukuran Kantor Akuntan Publik (KAP) terhadap integritas laporan keuangan. Dalam penelitian ini integritas laporan keuangan diukur dengan menggunakan Modified Jones Model, kepemilikan institusional dan kepemilikan manajerial diukur dengan rasio kepemilikan saham dan ukuran KAP dengan variabel dummy. Populasi dalam penelitian ini adalah perusahaan Badan Usaha Milik Negara (BUMN) yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015-2018. Sampel dipilih dengan metode purposive sampling dan terkumpul 59 sampel data. Pengujian hipotesis dalam penelitian ini menggunakan Analisis Linear Berganda dengan program SPSS versi 25 dan tingkat signifikansi sebesar 5% (0.05). Hasil dari pengujian ini adalah : 1) kepemilikan institusional tidak berpengaruh signifikan terhadap integritas laporan keuangan; 2) kepemilikan manajerial berpengaruh signifikan negatif terhadap integritas laporan keuangan; 3) ukuran KAP berpengaruh signifikan positif terhadap integritas laporan keuangan.

Factors Affecting The Integrity Of Property And Real Estate Company Financial Statement

“…The findings of this study corroborate those of (Sinulingga et al, 2020), which demonstrate that managerial ownership has a significant detrimental impact on the reliability of financial reports due to management's dual role in encouraging an opportunistic attitude toward financial statement fraud, which leads to low financial statement reliability. (Sari et al, 2022), which also supports the results of this study, states that the size of the amount of managerial ownership cannot influence the conservative value on the integrity of financial statements.…”

“…The results of this study support the findings (Arista et al, 2018), which prove that institutional ownership has no impact on the integrity of financial reports because most institutional ownership has limited effectiveness in monitoring and supervising management activities. (Sinulingga et al, 2020) This also supports the idea that the integrity of financial statements is not affected by institutional ownership due to the lack of a monitoring function by the company's institutional shareholders. This finding contradicts the (Yendrawati & Hidayat, 2021) claim that institutional ownership has a favourable impact on the accuracy of financial reporting since it can assist in minimising agency conflicts that might arise from agency relationships.…”

Determinants of Financial Statements Integrity in Company Index Kompas 100

“…The results of the tests that have been carried out are in accordance with the hypotheses mentioned in this study which say that entities with audit results that have been issued by big four affiliated public accounting firms will minimize the possibility of fraud because management will be more careful in presenting financial statements (Sinulingga et al, 2020). Accountants affiliated with the big four will tend to maintain independence, thereby reducing the potential for fraud committed by company management.…”

Determinants of Financial Statement Integrity

“…Multiple regression analysis is used to test the influence of the independent variable on the dependent variable to evaluate hypotheses using the following model (Sekaran & Bougie, 2016).…”