Pengaruh Komisaris Independen, Leverage, dan Audit Tenure Terhadap Integritas Laporan Keuangan

Abstract

This study aims to examine the influence of independent commissioners, leverage, and audit tenure on the integrity of financial statements in healthcare sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019 to 2023. This type of research is quantitative using secondary data obtained from the official website www.idx.co.id. The sample in this study was 11 companies and a total of 55 financial statements obtained through a purposive sampling method. Data analysis was conducted using panel data regression with the help of Eviews software version 12. The results of this study indicate that independent commissioners, leverage, and audit tenure simultaneously affect the integrity of financial statements. However, partially independent commissioners do not have an effect because the presence of independent commissioners in the corporate governance structure is not fully able to carry out their supervisory function effectively and audit tenure does not affect the integrity of financial statements because long or short relationships do not directly affect the integrity of financial statements as long as the auditor still maintains independence and adheres to the principles of professionalism and audit ethics. While leverage affects the integrity of financial statements because it is under pressure to convince creditors so that it can encourage management to take manipulation actions to show better performance.