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All Journal Demandia : Jurnal Desain Komunikasi Visual, Manajemen Desain, dan Periklanan Balance Vocation Accounting Journal Economics Professional in Action (E-Profit) Jurnal Bhakti Karya dan Inovatif In Search (Informatic, Science, Entrepreneur, Applied Art, Research, Humanism) Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis
Johannes Kristian Siregar
Fakultas Ekonomi Dan Bisnis, Universitas Informatika Dan Bisnis Indonesia
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Pengaruh Kualitas Audit dan Financial Distress terhadap Integritas Laporan Keuangan: Studi Empiris pada Perusahaan Sub Sektor Keuangan dan Perbankan yang terdaftar di Bursa Efek Indonesia 2019-2023 Melinda Febriyanti; Johannes Kristian Siregar; Antonius Bimo Rentor Luntungan
Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis Vol. 2 No. 1 (2025): Juni : Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/prosemnasimkb.v2i1.204

Abstract

This study aims to analyze the effect of audit quality and financial distress on the integrity of financial statements in financial and banking sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. The integrity of financial statements is a critical factor in maintaining stakeholders’ trust in the financial information presented by companies. A quantitative approach is used in this study, employing multiple linear regression analysis. Audit quality is measured using audit opinions (Unqualified and Non-Unqualified), while financial distress is assessed using the Z-score method. In this study, audit quality did not affect the integrity of financial reports, while financial distress did. Audit quality and financial did. Audit quality and financial distress jointly affected the integrity of financial reports.
Co-Authors Anggan Dini Wanodya Gute Ulayya Anike Putri Annike Putri Annisa Salsabila Antonius Bimo Rentor Luntungan Aprianti, Vika Astari Dianty Elok Faiqoh Himmah Husnan Sanaya Melinda Febriyanti Muhamad Fadli Nur Insan Saberina, Sabilla