Intellectual Capital, Leverage, Financial Distress, and Managerial Ownership: How They Impact Financial Report Integrity

Alya Akmalinda  Khameswara; Dendi Purnama; Arief  Nurhandika

doi:10.54408/jabter.v5i1.500

Authors

Alya Akmalinda Khameswara Fakultas Ekonomi dan Bisnis, University of Kuningan
Dendi Purnama Fakultas Ekonomi dan Bisnis, University of Kuningan
Arief Nurhandika Fakultas Ekonomi dan Bisnis, University of Kuningan

DOI:

https://doi.org/10.54408/jabter.v5i1.500

Keywords:

Intellectual Capital, Leverage, Financial Distress, Managerial Ownership, Financial Reporting Integrity

Abstract

The purpose of this study is to determine the effect of intellectual capital, leverage, financial distress, and managerial ownership on the integrity of financial statements. The method used in this study is a descriptive and verification method. The results of the study indicate that intellectual capital, leverage, and managerial ownership have a significant positive effect on the integrity of financial statements. While financial distress has a significant negative effect on the integrity of financial statements.

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