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Journal : Journal of Information System, Applied, Management, Accounting and Research

Pengaruh Kualitas Audit dan Corporate Governance terhadap Integritas Laporan Keuangan pada perbankan di BEI 2019-2023 Mulyani, Rina; Sopian, Dani
Journal of Information System, Applied, Management, Accounting and Research Vol 9 No 2 (2025): JISAMAR (March-May 2025)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jisamar.v9i2.1892

Abstract

This study examines how audit quality and corporate governance affect the integrity of financial statements in banking companies listed on the Indonesia Stock Exchange (IDX) 2019 - 2023. Financial statements are the main communication tool between companies and stakeholders, so their integrity is very important for transparency and accountability. This study conducted multiple linear regression analysis on secondary data from the annual financial statements of 19 of 30 banking organizations selected using purposive selection. The results showed that independent boards of commissioners, audit committees and audit quality affect the reliability of financial statements. These findings highlight the shortcomings of corporate governance in the banking sector and the need to reform governance institutions to provide more open and credible financial disclosures. This study is expected to improve corporate governance in the banking sector and the honesty of financial statements.
Pengaruh Financial Stability dan External Pressure terhadap Financial Statement Fraud pada perusahaan Properties & Real Estate di BEI 2019-2023 Susyanti, Susi; Sopian, Dani
Journal of Information System, Applied, Management, Accounting and Research Vol 9 No 3 (2025): JISAMAR (Journal of Information System, Applied, Management, Accounting and Resea
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jisamar.v9i3.1912

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Financial Stability dan External Pressure Terhadap Financial Statement Fraud (Studi empiris pada Sektor Perusahaan Properties & Real Estate Yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023). Data yang digunakan adalah data sekunder. Sampel dipilih menggunakan metode purvosive sampling pada laporan tahunan. Jumlah perusahaan yang menjadi sampel sebanyak 18 perusahaan dengan pengamatan 5 tahun, sehingga total sampel yang diperoleh sebanyak 90 data. Hasil penelitian menyimpulkan bahwa financial stability dan external pressure berpengaruh negative tidak signifikan terhadap financial statement fraud.