The Influence Of Institutional Ownership, Managerial Ownership, Leverage And Firm Sizes On Integrity Of Financial Statements

EasyChair Preprint 3884

Abstract

Background: This study aims to examine the effect The Influence Of Institutional Ownership, Managerial Ownership, Leverage And Firm Sizes On Integrity Of Financial Statements

Materials and methods: The data used in this study are secondary data from financial statements of companies listed on the Indonesia Stock Exchange in Real Estate sector Company in 2015 – 2017.. By using purposive sampling, this study obtained 40 company samples. This study uses multiple linear regression analysis to partial test using the t statistical test and simultaneous test using the ANOVA statistical test.

Results: The results showed that the that institutional ownership has a significant positive effect on the integrity of financial statements; 2) Managerial ownership has a significant positive effect on the integrity of financial statements; 3) Leverage has a significant positive effect on the integrity of financial statements; 4). Firm Size has not significant positive on integrity of financial statements .

Keyphrases: Integrity of Financial Statements, Leverage, company size, managerial, nstitutional

@booklet{EasyChair:3884,
  author    = {Roy Budiharji Roy and Supriatiningsih Ning and Andri Irawan Abdri},
  title     = {The Influence Of Institutional Ownership, Managerial Ownership, Leverage And Firm Sizes On Integrity Of Financial Statements},
  howpublished = {EasyChair Preprint 3884},
  year      = {EasyChair, 2020}}