PENGARUH KEPEMILIKAN INSTITUSIONAL, DAN KOMISARIS INDEPENDEN TERHADAP INTEGRITAS LAPORAN KEUANGAN

ABSTRACT The aim of this research is to analyze the influence of Institutional Ownership and Independent Commissioners on the Integrity of Financial Reports for the 2018-2022 period. In this research, the independent variable is institutional ownership which is measured using the number of institutional shares and independent commissioners are measured using ∑ independent commissioners. The dependent variable is the integrity of financial reports which is measured using market to book value. The author uses quantitative research using secondary data. The population in this study were primary consumer goods sector companies listed on the Indonesia Stock Exchange (BEI) in 2018 - 2022. Purposive sampling was used in the sampling technique so that the sample was selected as 26 companies. The analysis methods used are descriptive statistical tests, classical assumption tests and panel data regression analysis. Hypothesis testing is carried out using significance tests, namely the T test and F test with the help of Eviews version 12 software. From the results of this research it can be concluded that partially institutional ownership has no effect on the integrity of financial reports. Independent Commissioners have a significant influence on the integrity of financial reports. Meanwhile, institutional ownership and independent commissioners together have a significant influence on the integrity of financial reports in the primary consumer goods sector for the 2018-2022 period. Keywords: Institutional Ownership, Independent Commissioners and Financial Report Integrity