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The Effect of Good Corporate Governance and Financial Distress on the Integrity of Financial Statements with Audit Quality as a Mediation Variable Made Ayu Prilla Winda Puspita; Ni Made Dwi Ratnadi; Made Gede Wirakusuma; Ida Bagus Putra Astika
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 3 (2022): Budapest International Research and Critics Institute August: In Progress
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.5794

Abstract

The information in the financial statements must be presented fairly, honestly, and fairly disclose facts to users in order to produce financial statements with integrity. The purpose of this study was to examine the effect of good corporate governance and financial distress on the integrity of financial statements through audit quality. The population in this study are consumer goods sector companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. The number of samples obtained as many as 66 companies with purposive sampling method. The data analysis technique used is multiple linear regression and the selection of good corporate governance proxies using factor analysis. Based on the results of the analysis, it was found that good corporate governance has an effect on the integrity of financial statements. Financial distress affects the integrity of financial statements. Audit quality affects the integrity of financial statements. Good corporate governance affects the integrity of financial statements through audit quality. Financial distress affects the integrity of financial statements through audit quality. This shows that the increasing audit quality allows a reduction in financial distress that occurs in the company so as to produce financial statements with integrity.
Co-Authors - Nurhayati A.A. Gde Dwi Aditya A. A.A. Putri Pintari Dewi AA Gde Trisna Dwija Putra Agusta Amamda Wulandari Ahmad, Mubashir Ajeng Saraswati Ali, Amjad Anak Agung Ayu Ratih Radityastuti Anak Agung Eka Darmayanthi Anak Agung Istri Pawitradewi Anak Agung Ngurah Bagus Dwirandra Anak Agung Ngurah Mahaputra Bismantara Anak Agung Pradnya Satya Nugraha Andini Permata Sari Angelia Putri Surya Haryanti Ayu Nikita Vira Bagus Ananta Diva Muria Sidhi Bayu Darma Putra Budi Anggiriawan Byantoro Istahargyo Cahyani, Ni Luh Pipin Chasanah, Amalia Nur Chrismendo Haniel Caesario Cok Krisna Yudha Dea Handrika Desak Made Gita Lestari Dewa Ayu Try Wahyuni Dewa Gede Wirama Dewa Ketut Wira Santana Dewa Made Adi Kesuma Yudha Dewangga, Anak Agung Bagus Dharma Putra Dian Prawitasari Diana Puspitasari DODIK ARIYANTO EKA ARDHANI SISDYANI Eka Ardhani Sisdyani Etta Citrawati Yuliastary Febriana, Artha Ferawati, Laeli Fery Riyanto Firdaus, Alifia Firmanda Gayatri Gayatri Gede Rama Wirya Nanda Gede Rudi Harta Pratama Giri Hanafi Cahyadi Herry Subagyo I Dewa Gede Dharma Suputra I Dewa Made Sukadana I Gde Ary Wirajaya I Gede Aditya Baskara I Gede Kurniawan Wijaya I Gede Sunar Ardika I Gusti Agung Sri Mustika Putra I Gusti Ayu Nata Dewi Utari I Gusti Ayu Ratih Permata Dewi I Kadek Satria Nova I Ketut Buana I Ketut Sujana I Made Arthana I Made Dwi Sumba Wirawan I Made Mertha I Made Ryan Ananta Putra I Made Ryan Ananta Putra I Made Sukartha I Putu Laksmana Narayana I Wayan Ramantha Ibrahim, Nor Fauziana Ida Ayu Gede Purba Dianthi Ida Ayu Nirma Pameswari Ida Ayu Nyoman Utari Gandawati Ida Bagus Ngurah Indra Pramana Ida Bagus Putra Astika Indah Berliana Istiani, Defi K. Budiartha Kadek Ari Dyah Wilatini Kadek Gita Amdika Putri Kadek Gita Arwinda Sari Kadek Meinawati Kadek Rosita Dewi Indra Pratiwi Ketut Riandita Anjar Saraswati Khan, Faisal Khan, Usman Komang Krishna Yogantara Lina Andriyanti Luh Gede Ayu Nidya Wulandari Luh Made Intan Pratiwi Maaz Ud Din Made Aditya Bayu Pradhana Made Ayu Prilla Winda Puspita Made Dwi Harmana Made Hardy Suardinatha Made Indira Dwijayanti Maria Meiatrix Ratna Sari Muhimatul Kibtiyah Natasha Rizky Annisa Ngakan Made Dwi Purawan Ni Kadek Ari Puspa Sari Ni Kadek Meigi Antika Putriani Ni Kadek Piena Jayanthi Putri Ni Ketut Junika Dewi Ni Ketut Rasmini Ni Ketut Ressa Mahayani Ni Ketut Wardayanti Ni Komang Ayu Anita Dewi Ni Komang Meilantari Sukrasta Ni Komang Putri Sari Talamaosandi Ni Komang Rima Susanti Ni Komang Sri Ariyani Ni Komang Sutrisni Ni Luh Dina Rahayu Ni Luh Made Dian Purnami Putri Ni Luh Putu Lestari Dewi Ni Luh Putu Ratna Wahyu Lestari Ni Luh Putu Wiagustini Ni Made Adhika Verawati Ni Made Ayu Nirmalasari Putri Erawan Ni Made Dwi Ratnadi Ni Made Liestya Oktarini Ni Made Rai Juniariani Ni Made Regina Amandani Ni Made Resita Purnama Dewi Ni Made Trisna Savitri Ni Made Vita Indriyani Ni Made Wiryathi Ni Nyoman Ayu Adelina Trisnawati Ni Nyoman Sri Rahayu Damayanti Ni Putu Ari Kusmirawati Ni Putu Ayu Bawantari Ni Putu Ayu Desy Indrayanti Ni Putu Shanti Millawati Ni Putu Sri Harta Mimba Ni Putu Widyantari Ni Wayan Arikarsita Ni Wayan Ayu Kasmini Ni Wayan Lady Andini Ni Wayan Ristiari Jananti Ni Wayan Septia Wini NI WAYAN YUNIASIH Nusair, Ahmad Ershaid Nyoman Putra Yuna Aditya Nyoman Suta Artama Oktavia, Vicky Olipyantari, Ni Putu Eka Pande Putu Maha Gayatri Putri Permata Sari, Anggi Pratama, Arif Yuda Nur Prawitasari, Dian Purusa, Nanda Adhi Putu Agus Ardiana Putu Amanda Yadiari Putu Arimbawa Putu Bayu Eka Yustikarana Putu Budi Anggiriawan Putu Gede Wisnu Permana KAWISANA Putu Malindasari PUTU MANIK CINDRAWATI Putu Pande Ariawan putu sri wartini Putu Widiantari Putu Yudha Asteria Putri Rahmat Budi Santoso Rai Gina Artaningrum Rajwa, Jilan Nafiatur Safitri, Maria Sih Darmi Astuti Silvia Angruningrum Surya, Putu Pryanka Chitta Susianto, Tony Natayo tiara kusuma dewi Tri Purwani, Tri Ud Din, Maaz Vanda Grace Novelia Ohee Yoana Dharmawan