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All Journal International Journal of Education, Social Studies, And Management (IJESSM)
Yulisa, Erli
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Determinants of Integrity of Financial Reports in State-Owned Companies Yulisa, Erli; Khairudin, Khairudin
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 5 No. 1 (2025): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v5i1.702

Abstract

Financial reports must have high integrity, which means they must be based on honest and impartial moral principles. This study aims to test and analyze the effect of auditor independence, financial distress, institutional ownership and independent commissioners on the integrity of financial reports in state-owned companies listed on the IDX in 2021-2023. The final sample of this study was 34 samples. The test was carried out using multiple linear regression analysis, where the integrity of financial reports was measured using accounting conservatism. The results of this study are that auditor independence, institutional ownership and independent commissioners have an influence positive and significant impact on the integrity of financial reports . Financial distress has an influence negative and significant impact on the integrity of financial reports.
Determinants of Integrity of Financial Reports in State-Owned Companies Yulisa, Erli; Khairudin, Khairudin
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 5 No. 1 (2025): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v5i1.702

Abstract

Financial reports must have high integrity, which means they must be based on honest and impartial moral principles. This study aims to test and analyze the effect of auditor independence, financial distress, institutional ownership and independent commissioners on the integrity of financial reports in state-owned companies listed on the IDX in 2021-2023. The final sample of this study was 34 samples. The test was carried out using multiple linear regression analysis, where the integrity of financial reports was measured using accounting conservatism. The results of this study are that auditor independence, institutional ownership and independent commissioners have an influence positive and significant impact on the integrity of financial reports . Financial distress has an influence negative and significant impact on the integrity of financial reports.
Co-Authors Khairudin Khairudin