Pengaruh Corporate Governance, Ukuran Perusahaan, dan Leverage terhadap Integritas Laporan Keuangan

Ananda, Cindy Riski

doi:10.35134/jbeupiyptk.v5i3.99

Cited by 2 publications

(1 citation statement)

References 16 publications

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“…(IAI, 2022) mendefinisikan audit komite merupakan komite yang dibentuk oleh dewan komisaris yang dapat bekerja secara independen dan profesional yang memiliki tugas untuk memperkuat dan membantu fungsi dewan komisaris dalam menjalankan pada proses pelaporan keuangan selain sebagai fungsi pengawasan, risiko, audit dan penerapan tata kelola perusahaan (Ananda, 2020).…”

Section: Komite Auditunclassified

Pengaruh Kepemilikan Institusional, Komite Audit Dan Komisaris Independen Terhadap Integritas Laporan Keuangan

Abidatus Suroya,

Darmayanti,

Shoimah

2024

JAAP

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ABSTRACT This study aims to determine the effect of Institutional Ownership, Audit Committee and Independent Commissioners on the Integrity of Financial Statements, partially or simultaneously. The population of this study were all manufacturing companies in the chemical sub-sector which were listed on the Indonesia Stock Exchange (IDX), totaling 93 companies. This study used the 2018-2022 observation period, using the purposive sampling method to obtain a sample of 70. The data analysis method used in this study was a multiple linear regression test. The variables used are Institutional Ownership, Audit Committee and Independent Commissioners as independent variables, while the Integrity of Financial Statements as the dependent variable. The results of this study resulted in the finding that partially Institutional Ownership, Audit Committees, Independent Commissioners have a significant effect on the Integrity of Financial Statements. Simultaneously, institutional ownership, audit committee and independent commissioners have a significant effect on the integrity of financial statement.

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Section: Komite Auditunclassified

Pengaruh Kepemilikan Institusional, Komite Audit Dan Komisaris Independen Terhadap Integritas Laporan Keuangan

Abidatus Suroya,

Darmayanti,

Shoimah

2024

JAAP

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Factors Affecting the Integrity of Financial Statements with Company Size as a Moderation Variable

Amalia,

Wawo,

Jannah

2024

J. Bus. Manag. Econ. Development.

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This study aims to examine the effect of audit quality, audit committee, leverage, and independent commissioners on the integrity of financial statements in manufacturing companies listed on the Indonesia Stock Exchange in 2019-2021. This study also examines whether company size can moderate the respective relationship between audit quality, audit committee, leverage, and independent commissioners on the integrity of financial statements. This study used a quantitative approach with a comparative causal type. The population in this study is all manufacturing companies listed on the Indonesia Stock Exchange in 2019-2021. The sampling technique uses purposive sampling. The data used in this study is secondary data accessed through the IDX website. Data analysis uses multiple regression analysis for audit quality hypothesis, audit committee, leverage, and the independent commissioner as well as absolute difference value analysis for audit quality, audit committee, leverage, and independent commissioner on financial statement integrity with company size as a moderation variable. The results of this study show that the quality of audits, audit committees, leverage, and independent commissioners have a positive and significant effect on the integrity of financial statements. The moderation variable is the size of the company able to moderate the relationship between audit quality, audit committee, and leverage on the integrity of financial statements.

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Pengaruh Corporate Governance, Ukuran Perusahaan, dan Leverage terhadap Integritas Laporan Keuangan

Cited by 2 publications

References 16 publications

Pengaruh Kepemilikan Institusional, Komite Audit Dan Komisaris Independen Terhadap Integritas Laporan Keuangan

Pengaruh Kepemilikan Institusional, Komite Audit Dan Komisaris Independen Terhadap Integritas Laporan Keuangan

Factors Affecting the Integrity of Financial Statements with Company Size as a Moderation Variable

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