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All Journal Krisna: Kumpulan Riset Akuntansi Jurnal Ilmiah Tata Sejuta STIA Mataram
I Dewa Made Endiana
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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THE EFFECT OF CORPORATE GOVERNANCE MECHANISMS AND AUDIT TENURE ON THE INTEGRITY OF FINANCIAL REPORTS IN FOOD AND BEVERAGE COMPANIES Ni Putu Lisa Ernawatiningsih; I Dewa Made Endiana; Ni Putu Aprilia Dewayanti Putri Murtika
KRISNA: Kumpulan Riset Akuntansi Vol. 17 No. 1 (2025): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.17.1.2025.116-127

Abstract

The integrity of financial reports is defined as the extent to which the financial reports presented show correct and honest information. Financial reports can be said to have integrity if the financial reports presented are in accordance with the facts, there are no material errors that could influence the decisions of users of financial statements. This research aims to obtain empirical evidence regarding the influence of institutional ownership, managerial ownership, audit committee and audit tenure on integrity. financial reports on food and beverage companies listed on the Indonesia Stock Exchange for 2021-2023. The population of this research is food and beverage companies listed on the Indonesia Stock Exchange for the 2021-2023 period. The number of companies used in this research was 27 companies which were determined using the purposive sampling method with 3 years of observation and obtained a total sample of 81 samples. The analysis technique used is multiple linear regression. The research results show that institutional ownership and managerial ownership have a positive effect on the integrity of financial reports. Meanwhile, independent commissioners, audit committees and audit tenure have no effect on the integrity of financial reports.
Peran Sustainability Reporting pada Kinerja Keuangan dan Nilai Perusahaan I Dewa Made Endiana; Ni Made Sunarsih
Jurnal Ilmiah Tata Sejuta STIA Mataram Vol 11 No 2 (2025): Jurnal Ilmiah Tata Sejuta STIA Mataram
Publisher : Pusat Penelitian dan Pengabdian pada Masyarakat Sekolah Tinggi Ilmu Administrasi (STIA) Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32666/tatasejuta.v11i2.696

Abstract

Sustainability reporting is the practice of measuring, disclosing and accountability efforts for organizational performance in achieving sustainable development goals to stakeholders both internal and external. This research aims to analyze the influence of Sustainability Reports on Financial Performance as proxied by Current Ratio (CR), Return on Assets (ROA), Earning per Share (EPS) and Company Value as measured by Tobin's Q in non-financial companies listed on the Indonesia Stock Exchange in 2021-2023.The population in this research is 376 non-financial companies listed on the Indonesia Stock Exchange in 2021-2023. The sample for this research was 35 companies determined based on the purposive sampling method. The analysis technique used in this research is Simple Linear Regression.The results of this research show that the Sustainability Report on Financial Performance which is proxied by the Current Ratio (CR), Return on Assets (ROA), Earning per Share (EPS) and firm value has a positive effect.
Co-Authors Ni Made Sunarsih Ni Putu Aprilia Dewayanti Putri Murtika Ni Putu Lisa Ernawatiningsih