The Effect of Managerial Ownership, Profitability, Company Size on the Integrity of Financial Statements at Plantation Companies

Sormin, Feber

doi:10.36348/sjef.2021.v05i04.004

Cited by 3 publications

(4 citation statements)

References 3 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…According to the research results of Fajar & Nurbaiti (2020), Halim (2021), Suzan et al (2021), Nurdiniah & Pradika (2017), and Permatasari et al (2019) results conclude that company size has a positive effect on the integrity of financial statements. This is different from the research by Putra et al (2022) and Sormin (2021), which show that company size has a negative effect on the integrity of financial statements. Based on the research of Verya (2017) and Akram et al (2017), company size affects the Integrity of Financial Statements without emphasizing the direction of the relationship.…”

contrasting

confidence: 99%

Determinants of Integrity of Financial Statements in Indonesian Manufacturing Companies

Oktavianthie¹,

Utami²

2023

JEFMS

View full text Add to dashboard Cite

This study aims to analyze the effect of Institutional Ownership, Leverage, and Company Size on the Integrity of Financial Statements either partially or simultaneously. The population used in this study are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) research for three years, from 2019 to 2021. The sampling method in this study was carried out by using the simple random sampling method and obtaining 65 companies; with a 3-year observation, the total sample size is 195 sample data. The research method used is a causal model research. The type of data used in this research is secondary data. The data analysis method used in this study is multiple linear regression analysis. The results of this study indicate that Institutional Ownership, Leverage, and Company Size positively affect the Integrity of Financial Statements.

show abstract

contrasting

confidence: 99%

Determinants of Integrity of Financial Statements in Indonesian Manufacturing Companies

Oktavianthie¹,

Utami²

2023

JEFMS

View full text Add to dashboard Cite

show abstract

“…In this context, management who understands the company's situation as a whole will strive to provide accurate information through quality financial reports. This is to ensure that owners or investors can be confident in the continuity of company operations (Sormin, 2021).…”

Section: Literature Reviewmentioning

confidence: 99%

“…A well-informed management team will make every effort to provide accurate information via high-quality financial statements. This is to guarantee that investors or owners may have faith in the company's ability to continue operating (Sormin, 2021). A business can evaluate the accuracy of a firm's financial statements by using the Beaver and Ryan model, and in particular, the Market to Book Value ratio as calculated by (Meiryani et al, 2023;Ulfa & Challen, 2020).…”

Section: Introductionmentioning

confidence: 99%

Integrity of Financial Statement Factors: Intellectual Capital, Independent Commissioner, and Company Size

Suzan,

Mutiah

2024

ATESTASI

View full text Add to dashboard Cite

It is critical to keep financial reporting accurate since it impacts company strategy, confidence from investors and stakeholders, ability to make strategic decisions, availability of funds, and management of reputation. Examining property and real estate companies listed on the Indonesia Stock Exchange between 2018 and 2022, this study seeks to ascertain the effects of company size, intellectual capital, and independent commissioners on the accuracy of their financial statements. This study used descriptive statistics and regression panel data to analyze its data. Independent commissioners, intellectual capital, and company size all have a role in how trustworthy financial statements are, according to the research. The credibility of a company's financial accounts is unaffected by its size. The firm's stance is heavily influenced by intellectual capital, whereas independent commissioners significantly hinder it.

show abstract

“…Hasil yang didapatkan dari penelitian tersebut tidak sesuai dengan hipotesis yang dibentuk menyebutkan bahwa ukuran perusahaan memiliki efek positif pada integritas pelaporan keuangan, Namun hasil penelitian ini mendukung hasil penelitian terdahulu yang dilakukan oleh Sormin (2021) dan Nurbaiti et al (2021) bahwa ukuran perusahaan memiliki pengaruh negatif terhadap integritas pelaporan keuangan. Skala ukuran perusahaan yang semakin besar dengan tingkat kemakmuran yang cukup tinggi dan peluang yang tinggi terhadap perhatian akan informasi yang mampu diakses oleh masyarakat, dapat menimbulkan motivasi para pihak manajemen untuk melakukan prosedur penyusunan laporan keuangan yang tampak baik di mata para penggunanya namun dengan data-data yang tidak sesuai dengan semestinya, sehingga dapat membuat integritas laporan keuangan suatu perusahaan menjadi menurun atau rendah.…”

Section: Pembahasan Pengaruh Ukuran Perusahaan Terhadap Integritas Pe...unclassified

Pengaruh ukuran perusahaan, leverage, komisaris independen dan kepemilikan manajerial terhadap integritas laporan keuangan

Fatin¹,

Suzan²

2022

View full text Add to dashboard Cite

Financial reports are good when they are consistent, honestly prepared for what is happening within your organization, and contain credible information to make business decisions such as: ability to weigh the company's risk and return. Conservative proxies are used to assess the level of integrity in degrees. Conservative accounting carefully considers what you need to do to prepare for unforeseen circumstances in uncertain situations so that you do not overvalue assets or income or undervalue liabilities or expenses. This study aims to find out the impact of company size, leverage, independent commissioners, and managerial ownership on the integrity of financial statements, either simultaneously or partially, in food and beverage subsector companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2020 research period. In conducting this research, the author uses a quantitative method with a population of food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2017-2020. Regression analysis of panel data was performed using Eviews 10 software. The results obtained show that the size of the company, leverage, independent agents, and management ownership at the same time affect the integrity of financial reporting. In part, the company's size undermines the integrity of the financial statements, but leverage, independent commissioners, and management ownership do not affect the integrity of the financial statements.

show abstract

The Effect of Managerial Ownership, Profitability, Company Size on the Integrity of Financial Statements at Plantation Companies

Cited by 3 publications

References 3 publications

Determinants of Integrity of Financial Statements in Indonesian Manufacturing Companies

Determinants of Integrity of Financial Statements in Indonesian Manufacturing Companies

Integrity of Financial Statement Factors: Intellectual Capital, Independent Commissioner, and Company Size

Pengaruh ukuran perusahaan, leverage, komisaris independen dan kepemilikan manajerial terhadap integritas laporan keuangan

Contact Info

Product

Resources

About