PENGARUH KEPEMILIKAN MANAJERIAL DAN UKURAN PERUSAHAAN TERHADAP INTEGRITAS LAPORAN KEUANGAN PADA PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

Abstract

This type of research is quantitative, research that emphasizes theory testing through research variables using numbers and analyzing data using statistical methods. This study aims to examine the effect of managerial ownership and firm size on the integrity of the annual financial statements. The sample consists of 16 banking companies listed on the Indonesia Stock Exchange for the 2017-2021 period. Evaluation is used as an analytical method. The results of this study indicate that management ownership has a significant negative effect on the integrity of financial statements, while firm size has no significant effect on the integrity of financial statements