PENGARUH INTELLECTUAL CAPITAL, LEVERAGE, DAN FIRM SIZE TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi Kasus Pada Perusahaan Pertambangan Yang Terdaftar di BEI Periode 2018-2022)

Dhea Igne Ristanti

Abstract


This research was conducted with the aim of determining the influence of intellectual capital, leverage, and firm size on the integrity of financial reports in mining companies listed on the IDX for the 2018-2022 period. This research is quantitative research with data analysis techniques in the research using multiple linear regression analysis. The population in this study was 82 mining companies and the sample size was 78 mining companies. The results of this research show that partially the variables intellectual capital, leverage and firm size have a significant effect on the integrity of financial reports in mining companies listed on the IDX for the 2018-2022 period. With a significant value for each variable of 0.000 for the intellectual capital variable, 0.000 for leverage and 0.015 for the firm size variable.

Keywords: Intellectual Capital, Leverage, Firm Size, Financial Report Integrity, Mining Company


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References


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