Article Sidebar

Download
PDF
Statistic
Read Counter : 687 Download : 284

Downloads

Download data is not yet available.

Main Article Content

Abstract

The integrity of financial reporting depends on the accuracy and objectivity of the data given. Another technique to assess a company's reliability in providing financial data is by looking at their reporting integrity. The purpose of  this  study  is  to  investigate  the  relationship  between  intellectual  capital,  leverage,  and  the  credibility  of financial  statements  from  an  institutional  ownership  perspective.  The  following  transportation  and  logistics businesses  were  chosen  using  a  purposive  sample  technique:  all  companies  listed  on  the  Indonesia  Stock Exchange from 2018 to 2022. The researchmethodology for this study is panel data regression, and Eviews 12 will be used for data analysis. The study's findings indicate that all three independent factors have an impact on financial report integrity concurrently; Intellectual capital has no effect, Leverage has a negative impact, and institutional ownership positive effect.

Keywords

Financial Statement Integrity Intellectual Capital Leverage Institutional Ownership

Article Details

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

How to Cite
Suzan, L., & Iqbal, M. (2024). Integrity of Financial Statements: An Empirical Study in Indonesia. Atestasi : Jurnal Ilmiah Akuntansi, 7(1), 586–603. https://doi.org/10.57178/atestasi.v7i1.824
Download Citation
Endnote/Zotero/Mendeley (RIS)
BibTeX

References

  1. Abbas, D. S., Ismail, T., Taqi, M., & Yazid, H. (2021). The influence of independent commissioners, audit committee and company size on the integrity of financial statements. Estudios de Economia Aplicada, 39(10). 1–11. https://doi.org/10.25115/eea.v39i10.5339
  2. Asalam, A. G., & Pratomo, D. (2020). Fiscal Loss Compensation, Profitability, Leverage, and Tax Avoidance: Evidence From Indonesia. PalArch's Journal of Archaeology of Egypt/Egyptology, 17(7), 3056-3066. Https://archives.palarch.nl/index.php/jae/article/view/1615
  3. Azzah, L., & Triani, N. A. N. (2021). Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, Komisaris Independen, dan Leverage terhadap Integritas Laporan Keuangan. AKUNESA: Jurnal Akuntansi Unesa, 9(3), 64–76. https://doi.org/10.26740/akunesa.v9n3.p64-76
  4. Billy, N. (2022). Pengembangan Uji Statistik: Implementasi Metode Regresi Linier Berganda dengan Pertimbangan Uji Asumsi Klasik (1st ed.). Penerbit Pradina Pustaka.
  5. Binekasri, R. (2022). Cerita Lengkap Garuda Lolos dari Ancaman Kebangkrutan. CNBC Indonesia. https://www.cnbcindonesia.com/market/20220628103058-17-350955/cerita-lengkap-garuda-lolos-dari-ancaman-kebangkrutan/2
  6. Dr. Darmawan, M. A. (2022). Ekonomi Keuangan. UNY Press. https://books.google.co.id/books?id=DZVsEAAAQBAJ&printsec=frontcover&source=gbs_atb#v=onepage&q&f=false
  7. Elvie, S. M. (2021). Intellectual Capital (pp. 1–2). https://www.google.co.id/books/edition/Buku_Referensi_Intellectual_Capital_Impr/6z8zEAAAQBAJ?hl=en&gbpv=1
  8. Febrilyantri, C. (2020). Pengaruh Intellectual Capital, Size dan Leverage Terhadap Integritas Laporan Keuangan Pada Perusahaan Manufaktur Sektor Food and Baverage Tahun 2015–2018. Riset & Jurnal Akuntansi, 4(1), 267–275. https://doi.org/10.33395/owner.v4i1.221
  9. Firmansyah, M. Y., & Bahri, S. (2023). Pengaruh Leverage, Capital Intensity, Sales Growth, dan Ukuran Perusahaan terhadap Tax Avoidance. Jurnal Penelitian Dan Pengembangan Sains Dan Humaniora, 6(3), 430–439. https://doi.org/10.23887/jppsh.v6i3.53401
  10. Fitriyana, D. R., & Nazar, S. N. (2022). The Effect Of Audit Tenure, Auditor Switching And Institutional Ownership On Financial Statements Integrity. Governors, 1(2), 54–63. https://doi.org/10.47709/governors.v1i2.1651
  11. Hapsari, D. W., & Khairunnisa, K, A. (2023). Integrated Reporting Implementation in the Health Sector Industry. Australasian Accounting, Business and Finance Journal, 17(4), 149–162. https://doi.org/10.14453/aabfj.v17ia.09
  12. Hapsari, D. W., Yadiati, W., Suharman, H., & Rosdini, D. (2021). Intellectual Capital and Environmental Uncertainty on Firm Performance: The mediating role of the value chain. Quality-Access to Success, 22(185), 169–176. https://doi.org/10.47750/QAS/22.185.23
  13. HS, S., & Anlia, V. L. B. (2021). Kinerja Keuangan Perusahaan Jakarta Islamic Index di Masa Pandemi Covid-19 (1st ed.). Penerbit Insania.
  14. Indrasti, A. W. (2020) Peran Komisaris Independen, Kepemilikan Institusional, Kebijakan Hutang Serta Ukuran Perusahaan Terhadap Integritas Laporan Keuangan. Jurnal Ekonomika dan Manajemen, 9(2), 152–163. https://dx.doi.org/10.36080/jem.v9i2.1251
  15. Istiantoro, I., Paminto, A., & Ramadhani, H. (2017). Pengaruh Struktur Corporate Governance terhadap Integritas Laporan Keuangan Perusahaan pada Perusahaan LQ45 yang Terdaftar di BEI. AKUNTABEL, 14(2), 157–179. https://doi.org/10.30872/jakt.v14i2.1910
  16. Jan, H. (2021). Teori Akuntansi dalam Hampiran Historiografis Taksonomis.
  17. K, B., & Rivandi, M. (2023). Integritas Laporan Keuangan Dilihat Dari Intellectual Capital Dan Leverage. Jurnal Pundi, 7(1), 103. https://doi.org/10.31575/jp.v7i1.460
  18. Kieso, D. E., Weygandt, J. J., & Warfield, T. D. (2022). Intermediate Accounting (18th ed.). Wiley. https://www.wiley.com/en-ie/Intermediate+Accountingper cent2C+18th+Edition-p-9781119778899
  19. Lubis, I. P., Fujianti, L., Amyulianthy, R. (2018). Pengaruh Ukuran Kap, Ukuran Perusahaan Dan Manajemen Laba Terhadap Integritas Laporan Keuangan. ULTIMA Accounting, 10(2), 138–149. https://doi.org/10.31937/akuntansi.v10i2.993
  20. Malau, M., & Murwaningsari, E. (2018). The effect of market pricing accrual, foreign ownership, financial distress, and leverage on the integrity of financial statements. Economic Annals, 63(217), 129–139. https://doi.org/10.2298/EKA1817129M
  21. Nguyen, A. H., & Doan, D. T. (2020). The impact of intellectual capital on firm value: Empirical evidence from Vietnam. International Journal of Financial Research, 11(4), 74–85. https://doi.org/10.5430/ijfr.v11n4p74
  22. Novianti, S, & Isynuwardhana, D. (2022). Pengaruh Komisaris Independen, Leverage, Dan Kepemilikan Institusional Terhadap Integritas Laporan Keuangan. Jurnal Pendidikan Akuntansi dan Keuangan, 9(1), 64–73. https://doi.org/10.34005/kinerja.v5i01.2220
  23. Nurbaiti, A., & Arimbawa Putra, I. P. D. (2022). Financial Statement Integrity: Intellectual Capital, Leverage, and Audit Quality of Consumer Goods Sector in Indonesia. IEOM Society International, Proceeding, 2892–2902. https://doi.org/10.46254/eu05.20220562
  24. Pahlevi, C., & Anwar, V. (2021). Kinerja Keuangan Dalam Pendekatan Modal Intelektual Kapital Dan Struktur Modal. Pascal Books. https://books.google.co.id/books?id=Q6aBEAAAQBAJ&printsec=frontcover&source=gbs_atb#v=onepage&q&f=false
  25. Priyanto, D. (2022). Olah Data Sendiri Analisis Regresi Linier Dengan SPSS Dan Analisis Regresi Data Panel Dengan Eviews. Cahaya Harapan.
  26. Purba, J., & Fuadi, A. (2023). Pengaruh Intellectual Capital, Leverage, Audit Tenure, dan Profitabilitas Terhadap Integritas Laporan Keuangan. Jurnal Ilmiah Manajemen Kesatuan, 11(2), 257–266. https://doi.org/10.37641/jimkes.v11i2.1746
  27. Qonitin, R. A., & Yudowati, S. P. (2018). Pengaruh Mekanisme Corporate Governance Dan Kualitas Audit Terhadap Integritas Laporan Keuangan Pada Perusahaan Pertambangan Di Bursa Efek Indonesia. Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi, 8(1), 85–100. https://doi.org/10.24252/.v8i1.6001
  28. Saad, B., & Abdillah, A. F. (2019). Analisis Pengaruh Ukuran Perusahaan, Leverage, Audit Tenure, Dan Financial Distress Terhadap Integritas Laporan Keuangan. Jurnal Ilmu Manajemen, 15(1), 70–85. https://doi.org/10.47313/oikonomia.v15i1.645
  29. Safitri, A., & Bahri, S. (2021). The Effect of Leverage, Audit Quality, And Earnings Management on The Integrity of Financial Statements. International Journal of Education Research & Social Sciences, 2(6), 1294–1301. https://doi.org/10.51601/ijersc.v2i6.226
  30. Selvia, M., Abbas, D. S., Zulaecha, H. E., & Santoso, Sigit Budi. (2022). Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, Komite Audit, Dewan Komisaris Terhadap Integritas Laporan Keuangan Pada Perusahaan Sektor Industri Dasar dan Kimia Yang Terdaftar di Bursa Efek Indonesia (BEI). Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-Commerce, 1(3), 81–86. https://doi.org/10.30640/digital.v1i3.429
  31. Sidik, A. F. N., Purnamasari, P., & Hernawati, N. (2023). Pengaruh Intellectual Capital dan Spesialisasi Industri Auditor terhadap Integritas Laporan Keuangan. Bandung Conference Series: Accountancy, 3(1), 293–300. https://doi.org/10.29313/bcsa.v3i1.6303
  32. Srikandhi, M. F., & Suryandari, D. (2020). Audit Quality Moderates the Effect of Independent Commissioners, Audit Committee, and Whistleblowing System on the Integrity of Financial Statement. Accounting Analysis Journal, 9(2), 186–192. https://doi.org/10.15294/aaj.v9i3.41625
  33. Suzan, L., & Juliawan, R. (2021). The Effect Of Intellectual Capital And Institusional Ownership On Firm Value (Study On Coal Sub-Sector Mining Companies Listed On Indonesia Stock Exchange Period 2016-2021). ProBank : Jurnal Ekonomi Dan Perbankan, 6(02), 214–225. https://doi.org/10.36587/probank.v6i2.1024
  34. Suzan, L., & Bilqolbi, R. B. (2022). The Effect of Managerial Ownership, Leverage, And Intellectual Capital on Integrity of Financial Statement (Study of Transportation Companies Listed in Indonesian Stock Exchange 2017-2020 Period). IEOM Society International, Proceeding, 1692–1700. https://doi.org/10.46254/ap03.20220291
  35. Tambunan, S., Siregar, A., Wijaya, M., & Pratama, I. (2023). Do Institutional Ownership and Company Value Predict Financial Statement Integrity? International Journal of Economics and Finance Studies, 15(01), 246–264. https://doi.org/10.34111/ijefs
  36. Ulfa, A. M., & Challen, A. E. (2020). Good Corporate Governance on Integrity of Financial Statement. Advances in Social Science, Education and Humanities Research, 439(Ticash 2019),40-46. https://doi.org/10.2991/assehr.k.200515.008
  37. Ulum, I. (2017). INTELLECTUAL CAPITAL Model Pengukuran, Framework Pengungkapan& Kinerja Organisasi. UMMPress. https://www.google.co.id/books/edition/INTELLECTUAL_CAPITAL/e25jDwAAQBAJ?hl=en&gbpv=0
  38. Waty, E., Anggraeni, A. F., Apriani, A., Ibrahim, H., Sari, A., Manafe, H. A., Juniarto, G., Nursanti, T. D., & Hadiyat, Y. (2023). Metodologi Penelitian Bisnis : Teori & Panduan Praktis dalam Penelitian Bisnis (1st ed.). PT Sonpedia Publishing Indonesia.