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All Journal Jurnal Revenue : Jurnal Ilmiah Akuntansi
Indriyanti, Almira Araminta
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Economics, Econometrics & Finance

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PENGARUH KOMISARIS INDEPENDEN, KOMITE AUDIT DAN FINANCIAL DISTRESS TERHADAP INTEGRITAS LAPORAN KEUANGAN PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Nurhayadi, Willy; Aulia, Urfanul; Indriyanti, Almira Araminta; Fachri, Saeful
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i1.435

Abstract

This study aims to find out how the influence of independent commissioners, audit committees, financial distress, on the integrity of financial statements in mining companies listed on the Indonesia Stock Exchange in 2020-2023. This study uses primary data in the form of distributing questionnaires online to mining companies listed on the Indonesia Stock Exchange with a population of 46. The sample selection method is purposive sampling, so that a sample of 21 mining companies listed on the Indonesia Stock Exchange in 2020-2023 was obtained. The results of the independent commissioners, audit committees, financial distress, and the integrity of the financial statements showed a significant result. The results of data analysis or multiple linear regression show that simultaneously independent commissioners, audit committees and financial distress have a significant effect on the integrity of  financial statements
Co-Authors Aulia, Urfanul Fachri, Saeful Nurhayadi, Willy