Pengaruh Financial Distress, Kepemilikan Manajerial, Manajemen Laba, Leverage Dan Enterprise Risk Management Terhadap Integritas Laporan Keuangan Pada Perusahaan Sektor Barang Dan Jasa Yang Terdaftar Di Bei Pada Tahun 2021-2024

This study aims to analyze the influence of Financial Distress, Managerial Ownership, Earnings Management, Leverage, and Enterprise Risk Management on Financial Statement Integrity in goods and services sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The research was conducted over a five-year period. The sampling technique used was purposive sampling, with a research sample consisting of 37 companies and a total of 148 observations based on specific criteria. The analytical method employed was multiple linear regression using SPSS software. The results show that, partially, Financial Distress has a positive and significant effect on Financial Statement Integrity. Managerial Ownership has a negative and significant effect on Financial Statement Integrity. Earnings Management has a positive effect on Financial Statement Integrity, while Leverage has a negative effect. Meanwhile, Enterprise Risk Management has a significant effect on Financial Statement Integrity. Simultaneously, the five independent variables (Financial Distress, Managerial Ownership, Earnings Management, Leverage, and Enterprise Risk Management) have a significant influence on Financial Statement Integrity. The Adjusted R Square value indicates that these five variables are able to explain the variation in Financial Statement Integrity, while the remaining variation is influenced by other factors outside the research model.