Oleh
Abstract:
This study aims to determine the effect of institutional ownership, managerial ownership and
audit quality on the integrity of financial statements in companies registered in Indonesia
operating in the consumer goods industry for the period of 2016 to 2018. In addition, this study
also uses leverage, company size, company age and profitability as a control variable. Agency
theory and previous findings are used to develop hypotheses. Because information needs were
not available for this study, we had 15 companies as final samples. Data is collected through the
Indonesian stock exchange website, company website and other electronic sources. Multiple
regression analysis is applied to analyze research data. The results showed that
Keywords: institutional ownership, managerial ownership, audit quality, financial statement
integrity
Abstrak: