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All Journal Santri : Jurnal Ekonomi dan Keuangan Islam
Ria Aderica
Universitas Tarumanagara
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Faktor-Faktor yang Mempengaruhi Integritas Laporan Keuangan pada Perusahaan Property dan Real Estate Ria Aderica; Susanto Salim
SANTRI : Jurnal Ekonomi dan Keuangan Islam Vol. 4 No. 5 (2026): Oktober: SANTRI : Jurnal Ekonomi dan Keuangan Islam
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/santri.v4i5.2692

Abstract

The growing number of investors in the capital market has driven an increase in the reliance on financial statements. Financial statements serve as a primary source of company information and a foundation for decision-making. The integrity of these reports is crucial factor for users, as it reflects the company's actual financial condition and directly influences investment decisions. This study examines the effect of independent variable specifically Public Accounting Firm reputation and The Audit Committee on Financial Statement Integrity as the dependent variable in property and real estate companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. This quantitative research used secondary data obtained from financial statements published on company websites and the Indonesia Stock Exchange (IDX) platform. A sample of 120 data points was selected using purposive sampling technique and analyzed SPSS Statistics 27 software. The results show that both independent variables have a statistically significant positive effect on the dependent variable. This indicates that engaging a reputable Public Accounting Firm and maintaining an effective Audit Committee can significantly enhance the integrity of a company's financial statements.
Co-Authors Susanto Salim