Determinants of Integrity of Financial Statements in Indonesian Manufacturing Companies

Abstract

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.