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Jasmine Shania
Universitas Pamulang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Kepemilikan Manajerial, Komite Audit, dan Ukuran Kantor Akuntan Publik terhadap Integritas Laporan Keuangan Jasmine Shania; Adi Supriadi
Pajak dan Manajemen Keuangan Vol. 3 No. 4 (2026): Agustus: Pajak dan Manajemen Keuangan (PAJAMKEU)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/pajamkeu.v3i4.2496

Abstract

This study aims to analyze the influence of managerial ownership, the audit committee, and audit firm size on the integrity of financial statements. The research focuses on infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2025 period. A quantitative method with an associative approach was employed, utilizing secondary data obtained from audited annual reports published by the IDX and the respective companies' websites. The study population consisted of 70 companies, purposive sampling resulted in a sample of 16 companies. With a six-year study period, this yielded 96 observations. Data analysis involved panel data regression-identifying the Random Effect Model (REM) as the optimal model-alongside classical assumption testing and hypothesis testing using EViews 12 software. The results indicate that managerial ownership, the audit committee, and audit firm size simultaneously influence the integrity of financial statements in the infrastructure sector. However, partial analysis reveals that managerial ownership and the audit committee do not affect financial statement integrity, whereas audit firm size does have an impact.
Co-Authors Supriadi, Adi