Pengaruh Kepemilikan Manajerial, Komite Audit, dan Audit Tenure Terhadap Integritas Laporan Keuangan dengan Kualitas Audit Sebagai Moderasinya

Abstract

This study aims to examine the influence of managerial ownership, audit committee, and audit tenure on the integrity of financial statements, with audit quality as a moderating variable. The integrity of financial statements is essential in ensuring the transparency and accountability of corporate financial information. A quantitative research approach is employed, using secondary data obtained from annual reports of non-financial sector companies listed on the Indonesia Stock Exchange (IDX) during a specified observation period. The analytical method used is moderated regression analysis to evaluate whether audit quality strengthens or weakens the relationship between the independent variables and the dependent variable. The results reveal that among the three independent variables tested, only the audit committee has a significant effect on the integrity of financial statements. Managerial ownership and audit tenure do not show significant influence. Furthermore, audit quality does not moderate the relationship between any of the independent variables and financial statement integrity. These findings highlight the critical role of the audit committee in overseeing and enhancing the quality of corporate financial reporting