Pengaruh Mekanisme Corporate Governance dan Leverage Terhadap Integritas Laporan Keuangan dengan Whistleblowing System sebagai Variabel Moderasi
Abstract
This study aims to analyze the effect of Corporate Governance and Leverage mechanisms on Financial Statement Integrity, with the Whistleblowing System as a moderating variable. The integrity of financial statements is a crucial aspect for the sustainability and trust of investors in the company. The phenomenon of inaccurate financial reports can harm various interested parties, so it is important to understand the factors that influence it. The population of this study are property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2023 period. The sample selection was carried out using purposive sampling method with certain criteria. Of the 94 property and real estate companies listed, 40 companies were selected based on predetermined criteria. Secondary data is obtained from the company's annual financial statements. The data analysis method used is multiple regression analysis with Moderated Regression Analysis (MRA). The results concluded that Institutional Ownership has a negative and significant effect on Financial Statement Integrity, the audit committee has a positive and significant effect on Financial Statement Integrity, Independent Commissioners have no significant effect on Financial Statement Integrity, Leverage has a negative and significant effect on Financial Statement Integrity, while the Whistleblowing System has a negative and significant effect on Financial Statement Integrity and cannot moderate the effect of Institutional Ownership, Audit Committee, Independent Commissioners, and Leverage on Financial Statement Integrity.
Keywords: Corporate governance, leverage, financial statement integrity, whistleblowing system
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