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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Jurnal Strategi Akuntansi Akuisisi : Jurnal Akuntansi Nusantara Medical Science Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan NUSANTARA : Jurnal Ilmu Pengetahuan Sosial GEMA EKONOMI JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Penentuan harga obligasi dan teori tingkat bunga Jurnal Proaksi Jurnal Riset Terapan Akuntansi JASF (Journal of Accounting and Strategic Finance) Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal E-Bis: Ekonomi Bisnis EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Journal of Management and Bussines (JOMB) Nusantara Science and Technology Proceedings Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal of Economy, Education and Entrepreneurship (IJE3) KARYA: Jurnal Pengabdian Kepada Masyarakat International Journal of Multidisciplinary Research and Literature (IJOMRAL) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Indo-Fintech Intellectuals: Journal of Economics and Business Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi IIJSE Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Balance: Jurnal Ekonomi Journal of Research Analysis and Management Reviews Amnesty: Jurnal Riset Perpajakan
Sari Andayani
Accounting Program, Economics And Business Faculty, Universitas Pembangunan Nasional “Veteran” Jawa Timur, Surabaya 60294, Indonesia
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Neuroscience Physics Public Health Social Sciences Other

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Journal : IIJSE

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The Effect of Auditor Independence, Good Corporate Governance, and Audit Quality on the Integrity of Financial Reporting (Case Study of Banking Sector Companies Listed on the Indonesia Stock Exchange in 2019-2023) Daniel Efrian Kristianto; Sari Andayani
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.7306

Abstract

The era of globalization has had a significant impact on the world of finance and banking. However, this also challenges companies, including improving the integrity of the financial statements. The Indonesia Stock Exchange (IDX) issued a financial statement integrity in 2020-2023 regarding the inconsistency of several banks in presenting their financial statements. The institution most adversely affected by fraud is the financial and banking industry at 41.4%. This loss is caused by investor distrust which makes companies in this sector lose money due to fraudulent financial statements. Based on this phenomenon, financial reporting is required to be disclosed with integrity. Many factors can affect the integrity of financial statements such as auditor independence, good corporate governance, and also the quality of the audit performed by the company. This study aims to examine the effect of auditor independence, independent commissioners, managerial ownership, institutional ownership, audit committees, and quality of audits on the integrity of financial reporting. The object studied was banking sector companies listed on the IDX in 2019-2023 with a sample of 115. The research method used was multiple linear regression analysis to identify the relationship between the independent variables on the dependent variable.
Co-Authors Adelia, Dian Nuningrum Afif, Hilmi Wildan Ailsa Belinda Leilani Aprillia, Natasya Putri Ardika Yuantoro Arie Kusuma Dewa Assegaf, Syarifah Nurul Yanti Rizki Syahab Astri Sari, dan Tatar Rany Aurelia , Fadhila Aurelion, Candra Ayuningtias, Puput Mia Brian Bayu Ramadhan Cahyadi, Donny Dwi Chintya Devi Nurlaili Condro Widodo, S.E., M.S.A Dana Puspitasari Daniel Efrian Kristianto Dewantari, Aliya Zhalsabilla Dewi, Fitriani Sandra Diah Hari Suryaningrum Diah Hari Suryaningrum Donny Dwi Cahyadi Dzulfiadevi, Alifa Endah Susilowati Fadilah, Aidha Kurnia Wardhani Farhan Rizqullah, Muhammad Firzano Triardanaputra Silalahi Gading Tio Yuniar Hartono Putra, Galih Abisatya Henoch Setyo Purnomo Kartika Budiharto Khansa Hasna Nur Khairunnisa Khofifah Amalia Sekar Putri Kirana, Nanda Wahyu Indah Madaharsa, Abhyasa Sulthan Meylawati, Adelia Putri Mistika Zakiah Mochammad, Taufiq Muhamad Adyatma Olga Muhammad Nurkholis Adji Pradana Nida Fadhila Nuril Ade Pramudita Nurjannah, Eka Fitri Nursafitri, Riski Eka Pramesty, Meilinda Putri Aprilia Putri, Diana Rizki Cahyani Putri, Nessa Pavetria Qisthi, Dianelita Asyifa Rachmadeka, Alfian Ramadhani, Arum Riska Alfiana Riski Eka Nursafitri Rista, Raharka Prismadifa Safalas, Malta Dirga Salsabilla Narita Kusnadi Septian Aulia Sholikhudin, Syamsun Sofie Yunida Putri Sonia Agustin St. Rohmawatik Suryaningrum, Diah Tantri Rahmadya Lolita Wahyu Aldi Setiawan Wibowo, Andrea Safina Wulandari Hidayanti Yuniar, Gading Tio Yunita, Asmiasih Zakharia Vito Trinova