@phdthesis{digilib77177,
           month = {June},
           title = {PENGARUH KEPEMILIKAN INSTITUSIONAL, PROFITABILITAS, DAN KOMITE AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN PERUSAHAAN DI JAKARTA ISLAMIC INDEX 70},
          school = {UIN SUNAN KALIJAGA YOGYAKARTA},
          author = {NIM.: 22108040058 Shafira Maulidina},
            year = {2026},
            note = {Kharisa Rachmi Khoirunisa, M.Sc.},
        keywords = {Kepemilikan Institusional, Profitabilitas, Komite Audit, Integritas Laporan Keuangan, JII70},
             url = {https://digilib.uin-suka.ac.id/id/eprint/77177/},
        abstract = {This study examines the effect of institutional ownership, profitability, and audit committee on the integrity of financial statements in companies listed in the Jakarta Islamic Index 70 (JII70) for the 2020-2024 period. This research uses a quantitative approach with secondary data in the form of the company's annual financial statements. The research sample was obtained by 33 companies with a total of 165 observations. The data analysis technique used is panel data regression with the Random Effect Model (REM) approach. Research results show that institutional ownership has a negative and significant effect on the integrity of financial statements. Meanwhile, the profitability of the size of the audit committee, and the expertise of the audit committee do not affect the integrity of the financial statements. The relatively small Adjusted R-squared value shows that the variation in the level of integrity of financial statements is more influenced by other factors outside the research model.}
}