Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Socius: Social Sciences Research Journal
Kusuma, Alifta Wulan
Unknown Affiliation
Religion Arts Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Pengaruh Financial Distress, Komite Audit, dan Ukuran Perusahaan Terhadap Integritas Laporan Keuangan Kusuma, Alifta Wulan; Putry, Mellafya Cyndya; Hidayah, Tri Noor; Noviana, Fatma Ade
Socius: Jurnal Penelitian Ilmu-Ilmu Sosial Vol 1, No 11 (2024): June
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.12611473

Abstract

Presenting financial reports with integrity will increase public trust in the company while also minimizing manipulation of financial data by management. This research aims to examine the influence of financial distress, audit committee and company size on the integrity of financial reports in cigarette companies listed on the Indonesia Stock Exchange from 2019-2023. Sample selection was based on a purposive sampling technique with the results of 4 companies as research samples. For data analysis purposes, secondary data is used in the form of company annual reports. The analysis technique uses descriptive analysis, normality test, multicollinearity test, heteroscedasticity test, partial test and simultaneous test. Statistical results from data testing show that financial distress, audit committee and company size have no effect on the integrity of financial reports.
Co-Authors Hidayah, Tri Noor Noviana, Fatma Ade Putry, Mellafya Cyndya