THE INFLUENCE OF MANAGERIAL OWNERSHIP, FINANCIAL DISTRESS, AND EARNINGS MANAGEMENT ON THE INTEGRITY OF FINANCIAL STATEMENTS
DOI:
https://doi.org/10.31539/costing.v7i4.10620Keywords:
Managerial Ownership, Financial Distress, Earnings Management, and Financial Statement IntegrityAbstract
This research aims to examine the effects of managerial ownership, financial distress, and earnings management on the integrity of financial reports. The population consists of all property and real estate companies listed on the IDX in 2018-2021. This research used purposive sampling for sampling, which resulted in a total of 10 companies being observed over a 4 year period, collecting a total of 40 research data. Research findings show that managerial ownership and financial distress have a significant and negative influence on the integrity of financial reports. On the other hand, there is no significant influence of earnings management on the integrity of financial statements. Overall, when these factors are evaluated, managerial ownership, financial distress and earnings management simultaneously have an influence on the integrity of financial statementsReferences
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Atiningsih, S., & Suparwati, YKS (2018). The Influence of Corporate Governance and Leverage on the Integrity of Financial Statements (Study of Mining Companies Listed on the IDX for the 2012-2016 period). Management Science and Applied Accounting (JIMAT) , 9 (November), 110–124.
Ayem, S., & Yuliana, D. (2019). The Influence of Auditor Independence, Audit Quality, Earnings Management, and Independent Commissioners on the Integrity of Financial Statements (Case Study of Banking Companies Listed on the IDX for the 2014-2017 Period). Akmenika Accounting & Management , 16 (1).
Ayuningtyas, M., & Damayanty, P. (2021). The Effect of Free Cash Flow , Profitability, and Company Life Cycle on Profit Management Practices. Journal of Accounting, Finance, Tax and Information (JAKPI) , 1 (2), 15–28.
Cintia, & Khairani, S. (2022). The Effect of Characteristics of the Board of Commissioners, KAP Size and Profit Management on the Integrity of Financial Statements (Empirical Study of Manufacturing Companies Listed on the Indonesia Stock Exchange Period 2018 – 2020). Accounting Student Research Publications (PRIMA) , 3 (2), 119–128.
Damayanti, P., Adhi Dharma, D., & Djunaidi. (2021). Analysis of Financial Performance and Profit Management From the Viewpoint of Corporate Governance . Blogchains , 1 (2), 60–66. http://repository.unissula.ac.id/id/eprint/15168
Damayanty, P., Ayuningtyas, M., & Oktaviyanti. (2020). The Influence of Good Corporate Governance , Company Size, Profitability, and Leverage on Profit Management. Accounting Student Research Journal , 6 (2). https://doi.org/10.21067/jrma.v6i2.4218
Damayanty, P., Djadang, S., & Mulyadi. (2020). Analysis on the role of corporate social responsibility on company fundamental factors toward stock returns (study on retail industry registered in Indonesia stock exchange. International Journal of Business, Economics and Law , 22 (1), 34–43.
Damayanty, P., & Masrin, R. (2013). Effect of Managerial Ownership Structure, Levarage, Financial Distress, and Litigation Risk on Accounting Conservatism. Journal of Accounting, Faculty of Economics, Diponegoro University , 2 (2), 1–13.
Damayanty, P., Prihanto, H., & Fairuzzaman, F. (2021). The Effect of Good Corporate Governance , Public Share Ownership and Profitability on the Disclosure Level of Corporate Social Responsibility. Journal of Development Economics STIE Muhammadiyah Palopo , 7 (2), 1. https://doi.org/10.35906/jep.v7i2.862
Haq, FRG, Suzan, L., & Muslih, M. (2018). THE EFFECT OF MANAGERIAL OWNERSHIP AND FINANCIAL DISTRESS ON THE INTEGRITY OF FINANCIAL REPORTS .
Herada, FM, & Dwijayanti, PF (2022). The Effect of Corporate Governance Mechanisms and Financial Distress on the Integrity of Financial Statements. Accounting , 11 (1), 24–37. https://doi.org/10.33508/jima.v11i1.3975
Khatijah, S. (2019). The Effect of Good Corporate Governance and Profit Management on the Integrity of Financial Statements in Manufacturing Companies Listed on the Indonesia Stock Exchange in 2013-2016 . 05 , 1–18.
Liliany, & Arisman, A. (2021). The Effect of Company Size, Managerial Ownership, and Financial Distress on the Integrity of Financial Statements (Empirical Study of Consumer Goods Manufacturing Companies Listed on the IDX in 2017-2019). Accounting Student Research Publication (PRIMA) , 2 (2), 121–134.
Lubis, IF, Fujianti, L., & Amyulianthy, R. (2018). The Effect of KAP Size, Company Size and Profit Management on the Integrity of Financial Statements. ULTIMA Accounting , 10 (2), 138–149.
Maulana, V. (2020). The Effect of KAP Size, Managerial Ownership, and Financial Distress on the Integrity of Financial Statements (Case Study on LQ45 Index Companies Period 2014-2109)
Oktaviyanti, & Damayanty, P. (2021). Effect of Deferred Tax Expense, Debt Covenant and Firm Size on Earnings Management. Journal of Management and Business , 1 (2), 87–92. https://www.journal.moestopo.ac.id/index.php/jmb/article/view/2172%0Ahttps://www.journal.moestopo.ac.id/index.php/jmb/article/download/ 2172/1055
Saad, B., & Abdillah, AF (2019). Analysis of the Effect of Firm Size, Leverage, Audit Tenure, and Financial Distress on the Integrity of Financial Statements. Management Science , 15 (1), 70–85.
Sari, NPIP, Merawati, LK, & Tandio, DR (2022). The Influence of Institutional Ownership, Managerial Ownership, Profitability, Leverage and Company Size on the Integrity of Financial Statements in Manufacturing Companies on the Indonesia Stock Exchange for the 2018-2020 Period. KHARISMA , 4 (1), 342–352.
Sucitra, K., Sari, R., & Widyastuti, S. (2021). The Influence of Earnings Management, Tenure Audit and Independent Commissioners on the Integrity of Financial Statements. Economics, Management, And Accounting , 2 , 713–727.
Wareza, M. (2019). Lapkeu Audited by EY, Joko Mogoginta Takes AISA Case to Polda . CNBC Indonesia. https://www.cnbcindonesia.com/news/20190402101623-4-64245/lapkeu-diaudit-ey-joko-magoginta-bawa-kases-asia-ke-polda
Wulandari, S. (2021). The Influence of Corporate Governance Mechanisms , Financial Distress , and Tenure Audits on the Integrity of Financial Statements . Jakarta Veterans National Development University.
Wulandari, S., Ermaya, HN , & Mashuri, AA (2021). The Influence of Corporate Governance Mechanisms , Financial Distress , and Tenure Audits on the Integrity of Financial Statements. AKUNIDA , 7 (1), 85–98.
Atiningsih, S., & Suparwati, YKS (2018). The Influence of Corporate Governance and Leverage on the Integrity of Financial Statements (Study of Mining Companies Listed on the IDX for the 2012-2016 period). Management Science and Applied Accounting (JIMAT) , 9 (November), 110–124.
Ayem, S., & Yuliana, D. (2019). The Influence of Auditor Independence, Audit Quality, Earnings Management, and Independent Commissioners on the Integrity of Financial Statements (Case Study of Banking Companies Listed on the IDX for the 2014-2017 Period). Akmenika Accounting & Management , 16 (1).
Ayuningtyas, M., & Damayanty, P. (2021). The Effect of Free Cash Flow , Profitability, and Company Life Cycle on Profit Management Practices. Journal of Accounting, Finance, Tax and Information (JAKPI) , 1 (2), 15–28.
Cintia, & Khairani, S. (2022). The Effect of Characteristics of the Board of Commissioners, KAP Size and Profit Management on the Integrity of Financial Statements (Empirical Study of Manufacturing Companies Listed on the Indonesia Stock Exchange Period 2018 – 2020). Accounting Student Research Publications (PRIMA) , 3 (2), 119–128.
Damayanti, P., Adhi Dharma, D., & Djunaidi. (2021). Analysis of Financial Performance and Profit Management From the Viewpoint of Corporate Governance . Blogchains , 1 (2), 60–66. http://repository.unissula.ac.id/id/eprint/15168
Damayanty, P., Ayuningtyas, M., & Oktaviyanti. (2020). The Influence of Good Corporate Governance , Company Size, Profitability, and Leverage on Profit Management. Accounting Student Research Journal , 6 (2). https://doi.org/10.21067/jrma.v6i2.4218
Damayanty, P., Djadang, S., & Mulyadi. (2020). Analysis on the role of corporate social responsibility on company fundamental factors toward stock returns (study on retail industry registered in Indonesia stock exchange. International Journal of Business, Economics and Law , 22 (1), 34–43.
Damayanty, P., & Masrin, R. (2013). Effect of Managerial Ownership Structure, Levarage, Financial Distress, and Litigation Risk on Accounting Conservatism. Journal of Accounting, Faculty of Economics, Diponegoro University , 2 (2), 1–13.
Damayanty, P., Prihanto, H., & Fairuzzaman, F. (2021). The Effect of Good Corporate Governance , Public Share Ownership and Profitability on the Disclosure Level of Corporate Social Responsibility. Journal of Development Economics STIE Muhammadiyah Palopo , 7 (2), 1. https://doi.org/10.35906/jep.v7i2.862
Haq, FRG, Suzan, L., & Muslih, M. (2018). THE EFFECT OF MANAGERIAL OWNERSHIP AND FINANCIAL DISTRESS ON THE INTEGRITY OF FINANCIAL REPORTS .
Herada, FM, & Dwijayanti, PF (2022). The Effect of Corporate Governance Mechanisms and Financial Distress on the Integrity of Financial Statements. Accounting , 11 (1), 24–37. https://doi.org/10.33508/jima.v11i1.3975
Khatijah, S. (2019). The Effect of Good Corporate Governance and Profit Management on the Integrity of Financial Statements in Manufacturing Companies Listed on the Indonesia Stock Exchange in 2013-2016 . 05 , 1–18.
Liliany, & Arisman, A. (2021). The Effect of Company Size, Managerial Ownership, and Financial Distress on the Integrity of Financial Statements (Empirical Study of Consumer Goods Manufacturing Companies Listed on the IDX in 2017-2019). Accounting Student Research Publication (PRIMA) , 2 (2), 121–134.
Lubis, IF, Fujianti, L., & Amyulianthy, R. (2018). The Effect of KAP Size, Company Size and Profit Management on the Integrity of Financial Statements. ULTIMA Accounting , 10 (2), 138–149.
Maulana, V. (2020). The Effect of KAP Size, Managerial Ownership, and Financial Distress on the Integrity of Financial Statements (Case Study on LQ45 Index Companies Period 2014-2109)
Oktaviyanti, & Damayanty, P. (2021). Effect of Deferred Tax Expense, Debt Covenant and Firm Size on Earnings Management. Journal of Management and Business , 1 (2), 87–92. https://www.journal.moestopo.ac.id/index.php/jmb/article/view/2172%0Ahttps://www.journal.moestopo.ac.id/index.php/jmb/article/download/ 2172/1055
Saad, B., & Abdillah, AF (2019). Analysis of the Effect of Firm Size, Leverage, Audit Tenure, and Financial Distress on the Integrity of Financial Statements. Management Science , 15 (1), 70–85.
Sari, NPIP, Merawati, LK, & Tandio, DR (2022). The Influence of Institutional Ownership, Managerial Ownership, Profitability, Leverage and Company Size on the Integrity of Financial Statements in Manufacturing Companies on the Indonesia Stock Exchange for the 2018-2020 Period. KHARISMA , 4 (1), 342–352.
Sucitra, K., Sari, R., & Widyastuti, S. (2021). The Influence of Earnings Management, Tenure Audit and Independent Commissioners on the Integrity of Financial Statements. Economics, Management, And Accounting , 2 , 713–727.
Wareza, M. (2019). Lapkeu Audited by EY, Joko Mogoginta Takes AISA Case to Polda . CNBC Indonesia. https://www.cnbcindonesia.com/news/20190402101623-4-64245/lapkeu-diaudit-ey-joko-magoginta-bawa-kases-asia-ke-polda
Wulandari, S. (2021). The Influence of Corporate Governance Mechanisms , Financial Distress , and Tenure Audits on the Integrity of Financial Statements . Jakarta Veterans National Development University.
Wulandari, S., Ermaya, HN , & Mashuri, AA (2021). The Influence of Corporate Governance Mechanisms , Financial Distress , and Tenure Audits on the Integrity of Financial Statements. AKUNIDA , 7 (1), 85–98.
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2024-06-10
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