Track: Business Management

Abstract

Abstract

Financial disclosure  is a  report that presents structured data on the financial information of a company that contains the company's performance and financial position and changes in a certain period of time.  Financial statements with integrity are financial statements that display the actual condition of a company without anything to hide. Transportation subsector  companies  have relatively good and promising business prospects because transportation is an important need in carrying out daily activities both on land, sea, and air. This study  aims to determine the effect of managerial ownership, leverage, and intellectual capital  on the integrity of  financial statements in  transportation subsector companies listed on the Stock Exchange    Indonesia for the period 2017-2020.  The population in this study used transportation subsector  companies listed on the Indonesia Stock Exchange for the   2017-2020 period.  Purposive sampling was used in this study, and  36 sample data were obtained.  Descriptive statistical analysis   and  panel data analysis were used as analysis techniques in  this study.  Based on the results of the study, it was concluded that managerial ownership, leverage, and intellectual capital   have a simultaneous effect on the  integrity of the report.   Managerial ownership  and leverage positively affect   the integrity of  financial statements in  transportation subsector companies listed on the Indonesia Stock Exchange   for  the period 2017-2020. Meanwhile, intellectual capital does not affect the integrity of  the financial statements of  transportation subsector companies listed on  the  Indonesia  Stock Exchange for  the  2017-2020 period