Analysis of Factors Affecting the Integrity of Financial Reports in Banking Sector Companies

I Gede Cahyadi Putra ; Ida Ayu Ratih Manuari ; Putu Ayu Diah Widari Putri ; Ni Ketut Emayanti ; Ni Kadek Vina Angelica Putri
Proceeding of the International Conference on Mana... 📅 2025 Vol 2, No 2 🔗 DOI: 10.61132/icmeb.v2i2.341
Abstract
Financial statement integrity refers to financial statements that accurately reflect the true condition of a company, without anything being concealed or hidden. The importance of financial statement integrity has become an increasingly pressing requirement that companies must fulfill in order to avoid misleading financial statement users, which could result in erroneous decision-making. This study aims to analyze the influence of managerial ownership, institutional ownership, company size, financial distress, and leverage on financial statement integrity in banking sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023. The research population consists of banking sector companies listed on the IDX during the 2021-2023 period. This study involves 20 companies selected as samples using purposive sampling. The analysis technique used to test the hypotheses is multiple linear regression analysis. The results of this study indicate that managerial ownership, institutional ownership, company size, and leverage do not affect financial statement integrity, while financial distress has a negative effect on financial statement integrity. This study is expected to provide general input to managers or strategists at companies listed on the Indonesia Stock Exchange to always align all interests involved in company management.
Keywords
Company Size; Financial Distress; Financial Statement Integrity; Institutional Ownership; Managerial Ownership
How to Cite

I Gede Cahyadi Putra, et al. (2025). Analysis of Factors Affecting the Integrity of Financial Reports in Banking Sector Companies. Proceeding of the International Conference on Management, Entrepreneurship, and Business, 2(2). https://doi.org/10.61132/icmeb.v2i2.341

I Gede Cahyadi Putra; Ida Ayu Ratih Manuari; Putu Ayu Diah Widari Putri; Ni Ketut Emayanti; Ni Kadek Vina Angelica Putri, "Analysis of Factors Affecting the Integrity of Financial Reports in Banking Sector Companies," Proceeding of the International Conference on Management, Entrepreneurship, and Business, vol. 2, no. 2, 2025.

I Gede Cahyadi Putra; Ida Ayu Ratih Manuari; Putu Ayu Diah Widari Putri; Ni Ketut Emayanti; Ni Kadek Vina Angelica Putri. "Analysis of Factors Affecting the Integrity of Financial Reports in Banking Sector Companies." Proceeding of the International Conference on Management, Entrepreneurship, and Business, vol. 2, no. 2, 2025.

I Gede Cahyadi Putra; Ida Ayu Ratih Manuari; Putu Ayu Diah Widari Putri; Ni Ketut Emayanti; Ni Kadek Vina Angelica Putri. "Analysis of Factors Affecting the Integrity of Financial Reports in Banking Sector Companies." Proceeding of the International Conference on Management, Entrepreneurship, and Business 2, no. 2 (2025).

I Gede Cahyadi Putra, et al. (2025) 'Analysis of Factors Affecting the Integrity of Financial Reports in Banking Sector Companies', Proceeding of the International Conference on Management, Entrepreneurship, and Business, 2(2). doi: 10.61132/icmeb.v2i2.341.

I Gede Cahyadi Putra; Ida Ayu Ratih Manuari; Putu Ayu Diah Widari Putri; Ni Ketut Emayanti; Ni Kadek Vina Angelica Putri. Analysis of Factors Affecting the Integrity of Financial Reports in Banking Sector Companies. Proceeding of the International Conference on Management, Entrepreneurship, and Business. 2025;2(2).

Artikel Terkait

The Role of Work Engagement in Mediating Organizational Support on Lecturer Performance

Indah Sari Liza Lubis; Wilson Bangun; Yusuf Ronny Eduard

The Influence of Social Media Marketing and Affiliate Marketing on Willingness to Buy on Shopee in Medan City

Isna Asdiani Nasution; Pasaman Silaban; Nagian Toni

Digital Invasion or Digital Empowerment? The Role of Work-Life Balance in the Relationship between Digital Leadership and Employee Engagement

Herlina Novita; Wilson Bangun; Elly Romy

Strengthening Institutional Resilience in Public Organizations: The Role of Dynamic Capabilities and Innovative Leadership in the Digital Era

Jholant Bringg Luck Amelia; Wilson Bangun; Sofiyan Sofiyan

Analysis of the Body Shop’s Green Marketing Mix Strategy: A Case Study on the Implementation of Bring Back Our Bottles and Refill Station Programs as a Sustainable Innovation

Nabila Fajrina; Andriyanto Andriyanto; Rabi'ah Adawiyah; Muhammad Firdaus Isfandi

Optimal Portfolio Analysis of Cross-Sector Stocks on the Indonesia Stock Exchange (IDX)

Abdillah Khakim; Dwi Eko Waluyo
Tren Sitasi Jurnal