The Influence of Intellectual Capital, Audit Quality and Corporate Governance Mechanisms on Financial Statement Integrity and Their Impact on Company Financial Performance

Budi Lesmono; Hari Setiyawati

doi:10.36948/ijfmr.2023.v05i01.1413

The Influence of Intellectual Capital, Audit Quality and Corporate Governance Mechanisms on Financial Statement Integrity and Their Impact on Company Financial Performance

Author(s)	Budi Lesmono, Hari Setiyawati
Country	Indonesia
Abstract	The objective of this research was to ascertain how intellectual capital, audit quality, corporate governance mechanisms affected the financial statement integrity and their impact on company financial performance. The population in this research are manufacturing companies listed on the Indonesian Stock Exchange in 2016-2020. The number of samples in this research were 33 manufacturing companies listed on the Indonesian Stock Exchange. The amount of data in this research uses as many as 165 of 33 manufacturing companies listed on the Indonesian Stock Exchange. Sampling technique through purposive sampling method. The statistical method uses multiple linear regression analysis by testing the t-statistical hypothesis test through Eviews 12. T-Statistical test results showed that intellectual capital had a significant negative effect and independent commissioners had a significant positive effect on financial statement integrity, while audit quality, institutional ownership, audit committees did not affect financial statement integrity and financial statement integrity, intellectual capital, audit quality, independent commissioners had a significant positive effect on company’s financial performance, while institutional ownership, audit committees did not influence the financial statement integrity.
Keywords	Intellectual Capital, Audit Quality, Institutional Ownership, Independent Commissioner, Audit Committees, Financial Statements Integrity, Company Financial Performance.
Field	Sociology > Economics
Published In	Volume 5, Issue 1, January-February 2023
Published On	2023-01-19
Cite This	The Influence of Intellectual Capital, Audit Quality and Corporate Governance Mechanisms on Financial Statement Integrity and Their Impact on Company Financial Performance - Budi Lesmono, Hari Setiyawati - IJFMR Volume 5, Issue 1, January-February 2023. DOI 10.36948/ijfmr.2023.v05i01.1413
DOI	https://doi.org/10.36948/ijfmr.2023.v05i01.1413
Short DOI	https://doi.org/grpdp3

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The Influence of Intellectual Capital, Audit Quality and Corporate Governance Mechanisms on Financial Statement Integrity and Their Impact on Company Financial Performance

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