PENGARUH KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL, AUDIT TENURE DAN KUALITAS AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN
DOI:
https://doi.org/10.62237/jna.v3i2.400Keywords:
Institutional Ownership, Managerial Ownership, Audit Tenure, Audit Quality, Financial Statement IntegrityAbstract
This study aims to analyze the effect of institutional ownership, managerial
ownership, audit tenure, and audit quality on the integrity of financial statements in
banking companies listed on the Indonesia Stock Exchange for the 2020–2024
period. The integrity of financial statements is essential, as various manipulation
cases highlight weaknesses in corporate governance practices in Indonesia.This
research uses a quantitative approach with secondary financial statement data.
Panel data regression is applied using the Chow, Hausman, and Lagrange Multiplier
tests to determine the best model. The results show that simultaneously all variables
affect financial statement integrity. Partially, managerial ownership and audit
quality have a positive and significant effect, while institutional ownership and audit
tenure show no significant effect.This study is expected to provide insights into
factors influencing financial statement integrity and serve as a reference for
companies and auditors in improving governance practices.
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