Pengaruh Komisaris Independen, Komite Audit dan Audit Tenure Terhadap Integritas Laporan Keuangan pada Perusahaan Kesehatan yang terdaftar di Bursa Efek Indonesia

Fernanda Advenia (universitas negeri manado)
Lenny Evinita (universitas negeri manado)
Linda Tanor (universitas negeri manado)

Jurnal Ilmiah Raflesia Akuntansi
Vol 12 No 2 (2026): Jurnal Ilmiah Raflesia Akuntansi

This study aims to examine the extent to which independent commissioners, audit committees, and auditor tenure influence the reliability of financial statements in healthcare companies listed on the Indonesia Stock Exchange (IDX) throughout the 2022–2025 period. A quantitative research design was adopted, drawing on secondary data obtained from the annual financial statements of each selected company. The sample was determined through purposive sampling, yielding 21 companies and a total of 84 units of observation. Panel data regression with a Fixed Effects Model (FEM) was employed as the analytical method, supported by EViews 12 software. The results of the study reveal that independent commissioners exert a significant and positive effect on the integrity of financial statements. In contrast, neither the audit committee nor the auditor tenure demonstrated a statistically significant influence on financial statement integrity.