Mediasi Determinan Integritas Laporan Keuangan Dengan Manajemen Laba

Patmawati Patmawati; Relasari Sari; Meita Rahmawati

doi:10.33395/owner.v8i4.2319

Authors

Patmawati Universitas Sriwijaya https://orcid.org/0000-0002-0842-1518
Relasari Sari Universitas Sriwijaya
Meita Rahmawati Universitas Sriwijaya

DOI:

10.33395/owner.v8i4.2319

Keywords:

financial statement integrity, profit management, institutional ownership, independent commissioner, leverage

Abstract

This study examines the determinants of financial statement integrity using variables of institutional ownership, managerial ownership, independent commissioners, leverage, company size, and audit committee mediated by profit management variables. The population used in this study is all state-owned companies listed on the Indonesia Stock Exchange with sampling techniques using purposive sampling methods based on certain criteria. Testing the research data using a panel regression model using the GEE Population-Averaged Model approach. The purpose of this study is to examine the direct influence using variables of institutional ownership, managerial ownership, independent commissioners, leverage, company size, and audit committee as well as indirect influence on financial statement integrity variables through profit management. The results of this study show that there is no influence of institutional ownership variables, independent commissioners, leverage, company size, and audit committee on financial statement integrity, there is an influence of managerial ownership on financial statement integrity, and profit management is proven as mediation on financial statement integrity only for managerial ownership variables.

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