Pengaruh Leverage, Intellectual capital, Kepemilikan Manajerial, dan Kepemilikan Institusional terhadap Integritas Laporan Keuangan pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2020–2024

Dea Arilya Amanda; Ruri Octari Dinata

doi:10.33395/owner.v10i4.3807

Authors

Dea Arilya Amanda Universitas Telkom
Ruri Octari Dinata
✉ Corresponding author: ruryoctari@telkomuniversity.ac.id

DOI:

https://doi.org/10.33395/owner.v10i4.3807

Abstract

The integrity of financial statements is an essential component of financial reporting, as it confirms the accuracy of the data on which creditors, investors, regulatory authorities, and other stakeholders rely when making financial decisions. Since mining companies face high business risks, complex operational processes, fluctuating commodity prices, and stringent requirements for transparency and oversight, this issue is especially relevant to mining sector. Objective of this study is to examine the extent to which integrity of financial statements of companies listed on Bursa Efek Indonesia from 2020 to 2024 is influenced by debt, intellectual capital, executive involvement, and institutional investor participation. This research utilizes a quantitative approach that includes hypothesis testing and descriptive analysis. A purposive sampling method was used to select the sample, resulting in the inclusion of 22 companies with a total of 79 observations. Secondary data extracted from annual reports and financial statements were used. EViews 12 software was used to perform the panel data regression. Signs of heteroscedasticity were corrected based on the results of the model selection, using the White-Period approach and the Common-Effects Model. Results show that all independent variables simultaneously influence dependent variable. The debt-to-equity ratio has no influence on dependent variable, while management’s share of equity, institutional investors’ share of equity, and intellectual capital each have a partially positive influence. These results suggest that ownership structure and resource management play a decisive role in improving the accuracy, reliability, and transparency of companies’ financial data.

Downloads

Download data is not yet available.

References

Akmalia, N. (2022). Pengaruh Corporate Governance, Ukuran Perusahaan dan Leverage terhadap Integritas Laporan Keuangan. Jurnal Akuntansi Malikussaleh, 1(3), 446–462. Https://Doi.Org/10.29103/Jam.V%Vi%I.10352

Andini, S., Hizazi, A., & Kusumastuti, R. (2024). Pengaruh kepemilikan manajerial, audit report lag, leverage dan financial distress terhadap integritas laporan keuangan. Studi Akuntansi dan Keuangan Indonesia, 7(1), 1–16. https://doi.org/10.21632/saki.7.1.1-16

Cantika, M. A., Nurmayanti, P., & Afifah, U. (2023). Pengaruh intensitas aset biologis, profitabilitas, ukuran perusahaan, dan kepemilikan manajerial terhadap pengungkapan aset biologis. Studi Akuntansi dan Keuangan Indonesia, 6(2), 162–181.

Choi, J. H., Kim, S., Yang, D. H., & Cho, K. (2021). Can Corporate Social Responsibility Decrease the Negative Influence of Financial Distress on Accounting Quality? Sustainability (Switzerland), 13(19). https://doi.org/10.3390/Su131911124

Emayanti, K., & Muliati, N.K. (2020). Pengaruh Ukuran Perusahaan, Komite Audit dan Leverage Terhadap Integritas Laporan Keuangan. Hita Akuntansi dan Keuangan.

Febriyanti, N., & Wahidahwati, W. (2020). Pengaruh corporate governance, leverage, dan investment opportunity set terhadap integritas laporan keuangan. Jurnal Ilmu dan Riset Akuntansi, 9(4), 1–23.

Grissa, I., & Abaoub, E. (2024). Enhancing Fraud Detection in Financial Statements with Deep Learning: An Audit Perspective. International Journal for Multidisciplinary Research (Ijfmr), 6(1). www.Ijfmr.Com

Herlambang, D. R., & Nurbaiti, A. (2023). Pengaruh intellectual capital, komite audit, komisaris independen terhadap integritas laporan keuangan. Owner: Riset & Jurnal Akuntansi, 7(4), 3175–3185. https://doi.org/10.33395/owner.v7i4.1772

Kartikasari, E., Dewi, A., & Sulton, M. (2022). Kepemilikan manajerial dan kepemilikan institusional terhadap kebijakan hleverage pada perusahaan manufaktur di BEI tahun 2016–2019. Owner: Riset dan Jurnal Akuntansi, 6(1), 940–947. https://doi.org/10.33395/owner.v6i1.703

Kezia Julia Putri. (2023). Implications of Good Corporate Governance (GCG) on Financial Statement Integrity. International Journal of Asian Business and Management, 2(3), 179–192. Https://Doi.Org/10.55927/Ijabm.V2i3.4309

Muhyiddin. (2020). Covid-19, new normal, dan perencanaan pembangunan di Indonesia. Jurnal Perencanaan Pembangunan: The Indonesian Journal of Development Planning, 4(2), 240–252.

Ousama, A. A., Hammami, H., & Abdulkarim, M. (2020). The association between intellectual capital and financial performance in the Islamic banking industry: An analysis of the GCC banks. International Journal of Islamic and Middle Eastern Finance and Management.

Palebangan, I. V. P., & Majidah. (2021). Pengaruh intellectual capital, leverage, dan audit tenure terhadap integritas laporan keuangan: Studi empiris pada perusahaan subsektor properti dan real estate yang terdaftar di Bursa Efek Indonesia tahun 2015–2019. eProceedings of Management, 8(6), 8270–8278.

Patmawati, P., Sari, R., & Rahmawati, M. (2024). Mediasi determinan integritas laporan keuangan dengan manajemen laba. Owner: Riset dan Jurnal Akuntansi, 8(4), 4369–4381. https://doi.org/10.33395/owner.v8i4.2319

Purba, J., & Fuadi, A. (2023). Pengaruh intellectual capital, leverage, audit tenure dan profitabilitas terhadap integritas laporan keuangan. Jurnal Ilmiah Manajemen Kesatuan, 11(2), 257–266. https://doi.org/10.37641/jimkes.v11i2.1746

Sembiring, B. H. I., Isynuwardhana, D., & Nazar, R. M. (2023). Pengaruh kepemilikan manajerial, komisaris independen, dan financial distress terhadap integritas laporan keuangan. E-Proceeding of Management, 10(2), 1184–1190.

Shara, Y., Kholis, A., & Ikhsan, A. (2024). Pengaruh intellectual capital terhadap kinerja keuangan pada bank syariah di Malaysia tahun 2019–2022. Owner: Riset & Jurnal Akuntansi, 8(2), 1722–1731. https://doi.org/10.33395/owner.v8i2.2281

Suzan, L., & Beliacintiana, F. (2024). Influences on financial statement integrity: The role of intellectual capital, independent commissioners, and gender diversity. JPPI (Jurnal Penelitian Pendidikan Indonesia), 10(4), 93–101. https://doi.org/10.29210/020244353

Wardhani, W. K., & Samrotun, Y. C. (2020). Pengaruh kepemilikan institusional, kepemilikan manajerial, ukuran perusahaan dan leverage terhadap integritas laporan keuangan. Jurnal Ilmiah Universitas Batanghari Jambi, 20(2), 475–481. https://doi.org/10.33087/jiubj.v20i2.948

Yendrawati, R., & Hidayat, M. F. (2021). Determinants of financial statements integrity. Jurnal Akuntansi & Auditing Indonesia, 25(2), 115–124. https://doi.org/10.20885/jaai.vol25.iss2.art2