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All Journal EDUNOMIC : JURNAL ILMIAH PENDIDIKAN EKONOMI FAKULTAS KEGURUAN DAN ILMU PENDIDIKAN
Putri Rahma Sari
Universitas Sarjanawiyata Tamansiswa
Economics, Econometrics & Finance Education Social Sciences

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FAKTOR-FAKTOR YANG MEMPENGARUHI INTEGRITAS LAPORAN KEUANGAN DENGAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL MODERASI Sri Ayem; Putri Rahma Sari
Edunomic : Jurnal Ilmiah Pendidikan Ekonomi Fakultas Keguruan dan Ilmu Pendidikan Vol 12 No 2 (2024): EDISI SEPTEMBER
Publisher : Prodi Pendidikan Ekonomi-UGJ

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/ejpe.v12i2.9523

Abstract

This study aims to determine the effect of financial distress, leverage, and firm size on the integrity of financial statements with independent commissioners as moderating variables. This study took a sample of 18 transportation & logistics sector companies listed on the IDX from 2019 to 2022, which were determined using the purposive sampling method. The research data were analyzed using multiple linear regression analysis and moderate regression analysis (MRA) with the SPSS version 25 program. The results of this study indicate that financial distress and leverage have a positive effect on the integrity of financial statements, while company size has no effect on the integrity of financial statements. Independent commissioners as a moderating variable can strengthen the positive effect of leverage on the integrity of financial statements but cannot strengthen the positive effect of financial distress and company size on the integrity of financial statements. Keywords: Financial Distress, Leverage, Firm Size, Integrity Of Financial Statements, Independent Commissioners
Co-Authors Sri Ayem