Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Dharmawangsa: International Journal of the Social Sciences, Education and Humanitis
Muhamad Eko Ariwibowo
Universitas Pamulang
Humanities Education Social Sciences Other

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
THE INFLUENCE OF FINANCIAL DISTRESS, AUDIT FEES, AND COMPANY SIZE ON THE INTEGRITY OF FINANCIAL REPORTS Muhamad Eko Ariwibowo; Siarwi Siarwi; R.Mohd Zamzami; Rananda Septanta
Dharmawangsa: International Journal of the Social Sciences, Education and Humanitis Vol 7, No 2 (2026): Social Sciences, Education and Humanities
Publisher : Universitas Dharmawangsa Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/ijsseh.v7i2.8974

Abstract

This study aims to determine the effect of Financial Distress, Audit Fees, and Company Size on the Integrity of Financial Statements. This type of research uses quantitative methods. The population used in this study is Property and Real Estate Companies listed on the IDX for the period 2019-2023. The sampling technique uses Purposive Sampling to determine the most suitable criteria in this study. The criteria have been determined for 29 companies. The data analysis technique uses multiple linear regression with the help of Eviews 12 Software. The results of this study simultaneously Financial Distress, Audit Fees, and Company Size have a significant effect on the Integrity of Financial Statements. While partially Financial Distress has a significant effect on the Integrity of Financial Statements, Audit Fees do not affect the Integrity of Financial Statements, and Company Size does not affect the Integrity of Financial Statements.
Co-Authors R.Mohd Zamzami RANANDA SEPTANTA Siarwi Siarwi