<![CDATA[Purpose: This study aims to examine the effect of leverage, audit tenure, audit committee, and financial distress on the integrity of financial statements of financial sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2025 period. Method: This study employed a quantitative approach with a causal associative research design. The data used were secondary data obtained from the annual financial statements of financial sector companies published by the Indonesia Stock Exchange. The research sample consisted of 28 companies selected using a purposive sampling technique. Data were analyzed using multiple linear regression analysis with the assistance of SPSS software. Finding: The results indicate that, partially, leverage and financial distress have a significant effect on the integrity of financial statements, while audit tenure and audit committee have no significant effect on the integrity of financial statements. Simultaneously, leverage, audit tenure, audit committee, and financial distress significantly affect the integrity of financial statements in financial sector companies listed on the Indonesia Stock Exchange during the 2022–2025 period. These findings suggest that a company's capital structure and financial health play important roles in influencing the integrity of the financial statements presented. Novelty: This study offers novelty by focusing on financial sector companies as the research object, considering the unique characteristics of Indonesia’s financial sector, which is highly regulated and exposed to substantial risk. The financial sector was selected because of its significant role in maintaining economic stability and its vulnerability to crises arising from declining public trust. In addition, financial sector companies listed on the Indonesia Stock Exchange have highly complex financial reporting structures, making the integrity of financial information particularly crucial.]]>
Copyrights © 2026
