PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP INTEGRITAS LAPORAN KEUANGAN DENGAN KUALITAS AUDIT

Septiana Rahayu (Universitas Buana Perjuangan Karawang)
Novy Trianthy Noegraha (Universitas Buana Perjuangan Karawang)
Muti Siti Mutmainah (Universitas Buana Perjuangan Karawang)

Jurnal Nusa Akuntansi
Vol. 3 No. 3 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 3 September Tahun 2026

This research was conducted to examine the influence of corporate governance mechanisms proxied by independent commissioners, institutional ownership and audit committees on the integrity of financial reports, as well as to determine the influence of audit quality in moderating the influence of independent commissioners, institutional ownership and audit committees on the integrity of financial reports. This research uses manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2022 period with a purposive sampling method. The data analysis method used in the research is Multiple Linear Regression Analysis with Eviews 12 and a significance level of 5%.