Factors Affecting the Integrity of Property and Real Estate Company Financial Statementdoi:10.34820/FK2/9LLGIYTelkom University Dataverse2023-10-021Suzan, Leny, 2023, "Factors Affecting the Integrity of Property and Real Estate Company Financial Statement", https://doi.org/10.34820/FK2/9LLGIY, Telkom University Dataverse, V1Factors Affecting the Integrity of Property and Real Estate Company Financial Statementdoi:10.34820/FK2/9LLGIYSuzan, LenyTelkom University DataverseSuzan, LenySuzan, Leny2023-10-01Business and ManagementIntellectual CapitalCompanies have a responsibility to uphold integrity when disclosing financial report. This research examines Indonesian Stock Exchange-listed companies in the property and real estate subsector from 2017 to 2021, specifically focusing on the ownership structure financial, leverage, and intellectual assets, and their impact regarding the integrity of financial statements. Quantitative methods, including panel data regression and descriptive statistics, are used to test hypotheses. A purposive sampling technique was utilized, resulting in a sample of 16 companies and a collection of 70 observation data points. The results indicate that ownership by institutions, managers, financial leverage, and intellectual assets collectively have an impact regarding the honesty of financial statements. Leverage affects the integrity of financial accounts in a somewhat positive way, according to the finding, whereas managerial ownership exerts an adverse impact. However, no significant influence was found between institutional ownership and intellectual capital in relation to financial statement integrity.Diterima dan diterbitkan dalam Jurnal Akuntansi Edisi Januari Volume 28 No. 1 Tahun 2024CC0 WaiverSCRIPT JOURNAL E-JA_LENY SUZAN&VIOLA ROSSELINI.pdfapplication/pdf