Image of Pengaruh Tingkat Utang, Harga Pasar Akrual, Struktur Tata Kelola Perusahaan Dan Indikator Kinerja Utama Terhadap Integritas Laporan Keuangan (Studi Empiris Pada Perusahaan Property Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2021-2023)
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Pengaruh Tingkat Utang, Harga Pasar Akrual, Struktur Tata Kelola Perusahaan Dan Indikator Kinerja Utama Terhadap Integritas Laporan Keuangan (Studi Empiris Pada Perusahaan Property Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2021-2023)

ABSTRACT



This study aims to analyze the effect of debt level, accrual market price, corporate governance structure, and key performance indicators on the integrity of financial statements. This is an empirical study conducted on property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The independent variables in this study include debt level, accrual market price, and elements of corporate governance such as audit committee, independent commissioners, institutional ownership, managerial ownership, and key performance indicators. Meanwhile, the dependent variable—financial statement integrity—is measured using the conservatism index based on the market-to-book value ratio (Beaver and Ryan model). This research employs a quantitative approach using multiple linear regression analysis. The data were obtained from published annual reports and financial statements. The results show that debt level, independent commissioners, managerial ownership, and key performance indicators have a significant positive effect on the integrity of financial statements. In contrast, accrual market price has a significant negative effect. On the other hand, the audit committee and institutional ownership do not have a significant effect on financial statement integrity. This study contributes to the existing literature on financial statement integrity and provides insights for companies and stakeholders to enhance the quality and transparency of financial reporting.

Keywords: Financial Statement Integrity, Debt Level, Accrual Market Price, Corporate Governance, Key Performance Indicators.

Ketersediaan
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Perpustakaan Universitas Riau 2102113043
2102113043
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Informasi Detail
Judul Seri
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No. Panggil
2102113043
Penerbit
Pekanbaru : Universitas Riau – F.EKONOMI DAN BISNIS – AKUNTANSI.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
2102113043
Tipe Isi
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Tipe Media
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Tipe Pembawa
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Edisi
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Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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