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Part 1: Document Description
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Citation |
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Title: |
Factors Affecting the Integrity of Property and Real Estate Company Financial Statement |
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Identification Number: |
doi:10.34820/FK2/9LLGIY |
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Distributor: |
Telkom University Dataverse |
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Date of Distribution: |
2023-10-02 |
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Version: |
1 |
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Bibliographic Citation: |
Suzan, Leny, 2023, "Factors Affecting the Integrity of Property and Real Estate Company Financial Statement", https://doi.org/10.34820/FK2/9LLGIY, Telkom University Dataverse, V1 |
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Citation |
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Title: |
Factors Affecting the Integrity of Property and Real Estate Company Financial Statement |
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Identification Number: |
doi:10.34820/FK2/9LLGIY |
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Authoring Entity: |
Suzan, Leny (Telkom University) |
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Distributor: |
Telkom University Dataverse |
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Access Authority: |
Suzan, Leny |
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Depositor: |
Suzan, Leny |
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Date of Deposit: |
2023-10-01 |
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Study Scope |
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Keywords: |
Business and Management, Intellectual Capital |
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Abstract: |
Companies 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. |
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Notes: |
Diterima dan diterbitkan dalam Jurnal Akuntansi Edisi Januari Volume 28 No. 1 Tahun 2024 |
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Methodology and Processing |
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Sources Statement |
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Data Access |
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Notes: |
CC0 Waiver |
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Other Study Description Materials |
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Label: |
SCRIPT JOURNAL E-JA_LENY SUZAN&VIOLA ROSSELINI.pdf |
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Notes: |
application/pdf |