Pengaruh Komisaris Independen, Corporate Governance, dan Leverage Terhadap Integritas Laporan Keuangan Pada Perbankan Yang Terdaftar Di Bank Umum Syariah Tahun 2020-025

Meilia (UIN Raden Fatah)

lentera jurnal manajemen
Vol. 4 No. 2 (2026): Lentera Jurnal Manajemen

This study aims to analyze the effect of Independent Commissioners, Corporate governance, and Leverage on the Integrity of Financial Statements in Islamic Commercial Banks in Indonesia during the period 2020–2025. This research employs a quantitative approach with an associative research design. The population consists of all Islamic Commercial Banks registered with the Indonesian Financial Services Authority (OJK) during the 2020–2025 period. The sampling technique used is purposive sampling, resulting in 10 Islamic Commercial Banks with a total of 60 observations. The data used are secondary data obtained from annual reports, financial statements, and Good Corporate governance (GCG) reports of each bank. The data were analyzed using panel data regression with the assistance of Eviews 12 software. The results indicate that Independent Commissioners have a positive effect on the Integrity of Financial Statements. Corporate governance also has a positive effect on the Integrity of Financial Statements. Meanwhile, Leverage has a negative effect on the Integrity of Financial Statements. Simultaneously, Independent Commissioners, Corporate governance, and Leverage significantly affect the Integrity of Financial Statements in Islamic Commercial Banks in Indonesia during the 2020–2025 period.This study implies that the implementation of good corporate governance and effective supervisory mechanisms can improve the integrity of financial statements, while a high level of leverage may reduce the quality and reliability of financial information presented by the company. Keywords: Independent Commissioners, Corporate governance, Leverage, Integrity of Financial Statements, Islamic Commercial Banks.