Determinan Integritas Laporan Keuangan Perusahaan Manufaktur Sektor Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia - Lestari, Regina; Nafsiah, Siti Nurhayati (Jurnal Media Wahana Ekonomika, 2024)
ABSTRAK Laporan keuangan merupakan laporan yang memuat data tentang kinerja perusahaan yang dijadikan sarana komunikasi bagi pihak-pihak yang berkepentingan. Penelitian ini bertujuan untuk menganalisis pengaruh ukuran perusahaan, kualitas audit, komisaris independen, komite audit, kepemilikan institutional, dan financial distress terhadap integritas laporan keuangan. Populasi yang digunakan dalam penelitian ini adalah perusahaan barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2021-2023. Sampel dipilih dengan menggunakan metode purposive sampling. Jenis data yang digunakan adalah data sekunder berupa annual report perusahaan manufaktur sektor barang konsumsi yang terdaftar di BEI periode 2021-2023. Analisis data yang dipergunakan yakni analisis regresi linier berganda dengan bantuan program SPSS versi 27. Variabel ukuran perusahaan, kualitas audit, komite audit, komisaris independen, dan kepemilikan institutional tidak berpengaruh terhadap integritas laporan keuangan. Sedangkan variabel financial distress berpengaruh positif terhadap integritas laporan keuangan. Kata Kunci: Ukuran Perusahaan, Kualitas Audit, Komisaris Independen, Komite Audit, Kepemilikan Institutional, Financial Distress, Integritas Laporan Keuangan. ABSTRACT Financial reports are reports that contain data about company performance which are used as a means of communication for interested parties. This research aims to analyze the influence of company size, audit quality, independent commissioners, audit committee, institutional ownership, and financial distress on the integrity of financial reports. The population used in this research is consumer goods companies listed on the Indonesia Stock Exchange in 2021-2023. The sample was selected using the purposive sampling method. The type of data used is secondary data in the form of annual reports of manufacturing companies in the consumer goods sector listed on the IDX for the 2021-2023 period. The data analysis used is multiple linear regression analysis with the help of the SPSS version 27 program. The variables company size, audit quality, audit committee, independent commissioner and institutional ownership have no effect on the integrity of the financial reports. Meanwhile, the financial distress variable has a positive effect on the integrity of financial reports. Keywords : Company Size, Audit Quality, Independent Commissioners, Audit Committee, Institutional Ownership, Financial Distress, Financial Report Integrity.