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All Journal MEDIA KONSERVASI JURNAL ECONOMIA Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah JURNAL PENDIDIKAN TAMBUSAI JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Darmabakti Cendekia: Journal of Community Service and Engagements Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Jurnal Abdi: Media Pengabdian Kepada Masyarakat Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi (JIMAT UMMI) Economic Reviews Journal International Journal of Business and Applied Economics (IJBAE) Journal of Management, Economic, and Accounting JPM In Search (Informatic, Science, Entrepreneur, Applied Art, Research, Humanism) As-Syirkah: Islamic Economic & Financial Journal
Irfan Sophan Himawan
Universitas Muhammadiyah Sukabumi
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Pengaruh Firm Size, Audit Fee dan Leverage Terhadap Integritas Laporan Keuangan: (Studi Pada Perusahaan Infrastruktur yang Terdaftar di BEI Pada Tahun 2021-2023) Indrawan, Andri; Himawan, Irfan Sophan; Gusmarani, Zesika; Rahmadini, Salma Amelia; Aulia Rahmadini, Salva
Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi Vol. 4 No. 2 (2023): Jurnal Ilmu Manajemen Retail (JIMAT) Universitas Muhammadiyah Sukabumi
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/hvq88x66

Abstract

This study aims to analyze and explain the influence of firm size, audit fees, and leverage on financial statement integrity, both partially and simultaneously, in infrastructure companies listed on the Indonesia Stock Exchange for the 2021–2023 period. The background of this study is based on the importance of financial statement integrity in reflecting actual financial conditions and supporting reliable decision-making. The research method used is a quantitative approach with multiple linear regression analysis techniques using IBM SPSS version 30 software on a sample of 66 companies (22 companies multiplied by 3 years of research). The results show that partially, firm size has a negative and significant effect on financial statement integrity, meaning that the larger the company size, the level of financial statement integrity tends to decrease. Meanwhile, audit fees and leverage do not have a significant effect on financial statement integrity. Simultaneously, these three variables have a significant effect on financial statement integrity with a coefficient of determination of 20.9%, while the remaining 79.1% is influenced by other factors such as good corporate governance, audit tenure, and earnings management. These findings are expected to serve as a reference in efforts to improve transparency and accountability in financial reporting.
Co-Authors Acep Suherman Agus Cahyana Albasrie, Astri Dwi Andriani Alwi Rofiudin Siddiq Amelisa Nurul Intan Andri Indrawan Aulia Rahmadini, Salva AYU LESTARI Eko Agus Darmadi Elan Eriswanto Elis Chalisyah Evi Martaseli Fauriza Prameswari Gunadi febriyanti febriyanti Ferlina Sukma Syafitri Gunawan, Debi Gusmarani, Zesika Herlina Herlina Herlina Herlina Intan, Amelisa Nurul Iqbal Noor Juardi, Didi Maharani, Gina Tiara Mulyeni, Sri Natalia, Inpresta Nurfatimah, Riva Nurmilah, Risma Prihandono, Prihandono Putri Natalia Rahmadini, Salma Amelia Rahmadini, Salva Aulia Redjeki, Finny Ridwan , Muhammad Risa, Risa Risma Nurmilah Rudi Yacub Sharipudin, Mohamad Noor Salehhuddin Bin Siddiq, Alwi Rofiudin Sudarma, Ade Venita Sofiani Widya Prissilia Yusup, Eka