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Hexana Sri Lastanti
Universitas Trisakti
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Factors Affecting The Integrity of Company Financial Statements Restu Ardia Pramesti; Hexana Sri Lastanti
Jurnal Indonesia Sosial Sains Vol. 5 No. 08 (2024): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v5i08.1206

Abstract

This research aims to test and gather empirical evidence of Factors Affecting the Integrity of the Company's Financial Statements. Factors examined in this study include Audit Committee, Board of Commissioners, Institutional Ownership, Audit Tenure, Auditor Industry Specialization and Financial Distress as independent variables. Meanwhile, the dependent variable is the Integrity of Financial Statements. The sample chosen for this study is Consumer Goods Industry Sector Companies listed on the Indonesia Stock Exchange (IDX) during 2020-2022, then purposive sampling method was implemented as the sampling technique. This study uses secondary data: the company's financial statements and annual reports. The collected data were then analysed by multiple linear regression using Statistical Package for Social Sciences (SPSS) version 22. The study’s findings reveal that the Audit Committee positively affects the integrity of Financial Statements. Meanwhile, the Board of Commissioners, Institutional Ownership, Audit Tenure Auditor Industry Specialization, and Financial Distress do not affect the Integrity of Financial Statements. It is recommended that further research consider adding variables as independent variables, moderating variables or intervention variables that have the potential to increase their influence on the integrity of financial reports.
Co-Authors Anastasya Putri Yudiana Anggi Ria Prasasti Aries Romli Audita Ananda Nundini Ayu Aulia Oktaviani Azmi Muzal Besnedi Besnedi Choirul Amin Dedi Apriandi Deny Maulana Destria Melia Rahma Eka Prasetya Etty Murwaningsari Fambia Noor Azizah Fambia Noor Azizah Guido S Haryono Umar Indah Nur Khasanah Indah Nur Khasanah Irene Delfiona Tanisa Irene Delfiona Tanisa Khairunnisa Kusuma Wardhani Muhammad Fakhrul Arif Murtanto Murtanto MURTANTO MURTANTO Nabil Salim Olivia Olivia R. Rosiyana Dewi Restu Ardia Pramesti Rifka Junitra Rifka Junitra Saskia Putri Sean Archie Ago Tondombala Sofie Vio Landion Windy Ayu Wulandari Yvonne Augustine