Pengaruh Ukuran Perusahaan dan Leverage Terhadap Integritas Laporan Keuangan pada Perusahaan Sektor Infrastruktur, Utilitas dan Transportasi yang Terdaftar di Bursa Efek Indonesia Periode 2017-2019

Abstract

The purpose of this research is to determine the impact of firm size and leverage on the integrity
of financial statements. The population in this study was all companies on the IDX in the
infrastructure, utility, and transportation sectors, and the sampling technique used was
purposive sampling, yielding a sample of 69. Multiple linear regression was used as a data
analysis technique. According to the findings of this study, the firm size variable has no
significant effect on the integrity of financial statements in infrastructure, utility, and
transportation sector companies listed on the Indonesian stock exchange. While the leverage
variable has a positive and significant effect on the integrity of financial statements in the
infrastructure, utilities, and transportation sectors listed on the Indonesian stock exchange.