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E-Jurnal Ekonomi dan Bisnis Universitas Udayana
Published by Universitas Udayana
ISSN : -     EISSN : 23373067     DOI : https://doi.org/10.24843/EEB.2025.v14.i08
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
E-Jurnal Ekonomi dan Bisnis aims as a medium of exchange of information and scientific works among the teaching staff, alumni, students, practitioners and observers of science in accounting and business, science in management, business strategy and entrepreneurship and scientific papers with emphasis contents of the article on the use of quantitative analysis tools (econometrics, parametric and non-parametric statistics, descriptive statistics, input-output, CGE, etc.) in studies of economic and social. E-Jurnal Ekonomi dan Bisnis recognizes that informational problems are pervasive in financial markets and business organizations and that accounting plays an important role in resolving such problems. E-Jurnal Ekonomi dan Bisnis welcomes both theoretical and empirical contributions. Nonetheless, theoretical papers should yield novel testable implications, and empirical papers should be theoretically well-motivated. The Editors view management, business strategy and entrepreneurship as being closely related to economics and, as a consequence, papers submitted will often have theoretical motivations that are grounded in economics, however, also seeks papers that complement economics-based theorizing with theoretical developments originating in other social science disciplines or traditions. While many papers in E-Jurnal Ekonomi dan Bisnis use econometric or related empirical methods, the Editors also welcome contributions that use other empirical research methods. Although the scope of E-Jurnal Ekonomi dan Bisnis is broad, it is not a suitable outlet for highly abstract mathematical papers or empirical papers with inadequate theoretical motivation. Also, papers that study asset pricing, or the operations of financial markets, should have direct implications for one or more of preparers, regulators, users of financial statements, and corporate financial decision-makers, or at least should have implications for the development of future research relevant to such users.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 56 Documents
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HUBUNGAN ANTARA TARIF AIR DAN TINGKAT KEHILANGAN AIR PADA PERUSAHAAN AIR DI INDONESIA Ari Pradana Putra; Riatu Mariatul Qibthiyyah
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.14.NO.11.TAHUN.2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/

Abstract

Tingkat kehilangan air yang tinggi merupakan salah satu permasalahan utama yang dihadapi oleh perusahaan air. Penelitian ini bertujuan untuk menganalisis pengaruh rasio tarif rata-rata dan biaya produksi per m3 air terhadap tingkat kehilangan air pada perusahaan air di Indonesia. Kenaikan rasio tarif dan biaya dapat meningkatkan kemampuan finansial perusahaan air untuk menangani masalah kehilangan air. Namun, peningkatan kemampuan finansial belum tentu digunakan oleh perusahaan air untuk menurunkan tingkat kehilangan air. Penelitian ini menggunakan pendekatan kuantitatif dengan analisis regresi data panel two-way fixed effect, memanfaatkan data hasil audit kinerja seluruh perusahaan air di Indonesia. Hasil penelitian menunjukkan bahwa terdapat pengaruh peningkatan rasio tarif dan biaya terhadap penurunan tingkat kehilangan air. Peningkatan rasio tarif dan biaya dapat dilakukan dengan meningkatkan tarif dan/atau menurunkan biaya. Temuan ini menunjukkan bahwa tarif air dapat digunakan sebagai instrumen untuk menurunkan tingkat kehilangan air. Pemerintah sebagai regulator dapat memanfaatkan hasil penelitian ini untuk membuat kebijakan penurunan tingkat kehilangan air yang tepat dan adil bagi perusahaan air dan masyarakat.High water loss is one of the main problems faced by water companies. This study aims to analyze the effect of the ratio of tariffs and costs on the level of water loss in water companies in Indonesia. An increase in the tariff and cost ratio can improve the financial capacity of water companies to deal with water loss problems. However, increased financial capacity is not necessarily used by water companies to reduce the level of water loss. This study uses a quantitative approach with two-way fixed effect panel data regression analysis, utilizing data from the performance audit all water companies in Indonesia. The results of the study indicate that there is an effect of increasing the tariff and cost ratio on reducing the level of water loss. Increasing the tariff and cost ratio can be done by increasing tariffs and/or reducing costs. This finding suggests that water tariffs can be used as an instrument to reduce the level of water loss. The government as a regulator can utilize the results of this study to create policies to reduce the level of water loss that are appropriate and fair for water companies and the community.
UNCOVERING THE POTENTIAL OF UNDERDEVELOPED REGIONSSTUDY CASE: BELU REGENCY Ni Putu Rekha Puspita
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.14.NO.10.TAHUN.2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2025.v14.i10.p10

Abstract

The potential of underdeveloped regions is often overlooked, even though these regions hold “significant capital” that can encourage sustainable development. East Nusa Tenggara is one of the provinces in Indonesia that categorized as a under developed region, with Belu Regency having the lowest Village Development Index (IDM). This research aims to explore and identify the potential inherent in underdeveloped regions that has not been optimized. This research uses the Location Quotient (LQ) analysis method to identify base sectors, Shift Share (SSA) to measure economic growth, and Klassen Typology to classify regional growth patterns in Belu Regency. Novelty that can be provided in this research is the synergy of analysis that allows more precise diagnosis of problems and formulation of more targeted interventions. The result of the analysis show that the agriculture, forestry, and fisheries sectors; wholesale and retail trade, repair of cars and motorcycles; financial services; and real estate are the leading potential sectors that can be developed in the development of Belu Regency.
THE INFLUENCE OF ORGANIZATIONAL CULTURE, TRANSFORMATIONAL LEADERSHIP AND WORK MOTIVATION ON EMPLOYEE PERFORMANCE Yasman; Ratnawati; M. Taufiq Noor Rokhman
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.14.NO.09.TAHUN.2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2025.v14.i09.p01

Abstract

This study aimed to determine the relationship between work motivation, transformational leadership, organizational culture, and employee performance at PT Indolakto Pasuruan. The data of this study used quantitative methods obtained through questionnaires distributed to 84 respondents, consisting of production employees, and the analysis was carried out using the SEM-PLS method. This study concluded that organizational culture and transformational leadership style directly and significantly influence work motivation and employee performance. Mediation analysis showed that work motivation mediates the relationship between organizational culture and transformational leadership style with employee performance. This finding supports the managerial strategy of PT Indolakto Pasuruan to improve employee performance, requiring the implementation of a work culture through core values by enforcing work discipline for its employees and transformational leadership that provides an ideal influence for its employees by being a role model, having high integrity, and submitting to and complying with all rules.
PENGARUH PERSEPSI PERIKLANAN HIJAU DAN CITRA MEREK TERHADAP NIAT BELI RAMAH LINGKUNGAN DIMODERASI KEPEDULIAN LINGKUNGAN Ida Ayu Made Krisna Dewi; Ni Wayan Sri Suprapti
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.14.NO.11.TAHUN.2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis peran kepedulian lingkungan dalam memoderasi pengaruh persepsi periklanan hijau dan citra merek terhadap niat beli produk ramah lingkungan dengan objek produk perawatan kulit merek Avoskin.  Data dikumpulkan dari 112 orang melalui survei dengan menyebarkan kuesioner secara luring dan daring,  kemudian dan dianalisis menggunakan Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa persepsi terhadap periklanan hijau tidak berpengaruh signifikan terhadap niat beli dan citra merek tidak berpengaruh signifikan terhadap niat beli. Kepedulian lingkungan tidak mampu memoderasi pengaruh persepsi periklanan hijau, tetapi mampu memoderasi pengaruh citra merek terhadap niat beli produk ramah lingkungan dengan arah yang positif. Artinya makin peduli konsumen terhadap lingkungan, maka citra merek mampu menimbulkan niat beli atau dengan kata lain bagi konsumen yang memiliki kepedulian terhadap lingkungan, mereka menilai bahwa citra merek menyebabkan mereka berniat untuk membeli produk perawatan kulit merek Avoskin. Secara teoritis, temuan ini menunjukkan bahwa kepedulian lingkungan memperkuat pengaruh citra merek terhadap niat beli. Secara praktis, hasilnya mendorong Avoskin untuk menargetkan konsumen yang berorientasi lingkungan.   This study aims to examine and analyse the role of environmental concern in moderating the influence of green advertising perception and brand image on the intention to purchase environmentally friendly products, using Avoskin skin care products as the focal product. Data were collected from 112 people via a survey, distributed both offline and online, and analysed using Moderated Regression Analysis (MRA). The results showed that perceptions of green advertising and brand image had no significant effect on purchase intention. Environmental awareness did not moderate the influence of perceptions of green advertising. Still, it did moderate the impact of brand image on the intention to purchase environmentally friendly products in a positive direction. This means that the more consumers care about the environment, the more brand image can generate purchase intention. In other words, consumers who care about the environment believe that brand image causes them to intend to purchase Avoskin brand skin care products. Theoretically, these findings show that environmental concern strengthens the influence of brand image on purchase intention. In practice, the results encourage Avoskin to target environmentally conscious consumers.
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI NIAT BELI KONSUMEN TERHADAP PRODUK BERKELANJUTAN Tubagus Mahendra Kusuma; I Ketut Putu Suniantara
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.14.NO.12.TAHUN.2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2025.v14.i12.p01

Abstract

Penelitian ini dilatarbelakangi oleh meningkatnya kesadaran konsumen terhadap pentingnya memilih produk berkelanjutan untuk mendukung keberlanjutan lingkungan. Namun, meskipun kesadaran ini tumbuh, masih terdapat kesenjangan antara pengetahuan konsumen dan niat beli mereka terhadap produk berkelanjutan. Penelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi niat beli konsumen terhadap produk berkelanjutan di Kota Denpasar berdasarkan Theory of Planned Behavior (TPB). Metode yang digunakan adalah Structural Equation Modeling (SEM) berbasis Partial Least Squares (PLS), dengan data yang diperoleh dari kuesioner yang disebarkan kepada 103 responden yang memiliki pengetahuan mengenai produk berkelanjutan. Hasil penelitian menunjukkan bahwa faktor sikap, norma subjektif, dan persepsi kontrol perilaku berpengaruh signifikan terhadap niat beli konsumen. Selain itu, nilai yang dirasakan dan manfaat keberlanjutan juga memiliki pengaruh positif terhadap niat beli, sementara kesediaan membayar lebih dan manfaat kesehatan tidak memberikan pengaruh signifikan. Hasil penelitian ini menunjukkan bahwa faktor psikologis seperti sikap dan norma subjektif serta faktor eksternal seperti manfaat keberlanjutan merupakan pengaruh utama dalam niat beli konsumen terhadap produk berkelanjutan. Hal ini berimplikasi pada pentingnya pemasaran yang mengedepankan nilai dan manfaat nyata dari produk berkelanjutan bagi konsumen.     This study is motivated by the growing awareness among consumers about the importance of choosing sustainable products to support environmental sustainability. However, despite this growing awareness, there is still a gap between consumers' knowledge and their purchase intention towards sustainable products. This research aims to analyse the factors influencing consumer purchase intention towards sustainable products in Denpasar using the Theory of Planned Behaviour (TPB). The method employed is Structural Equation Modelling (SEM) based on Partial Least Squares (PLS), with data collected from a questionnaire distributed to 103 respondents who have knowledge about sustainable products. The results show that the factors of attitude, subjective norm, and perceived behavioural control have a significant influence on consumer purchase intention. Additionally, perceived value and sustainability benefits also positively affect purchase intention, while willingness to pay more and health benefits do not have a significant effect. The SEM model constructed has an R-square value greater than 0.70, indicating that this model is effective in explaining the variation in consumer purchase intention. This study concludes that psychological factors such as attitude and subjective norm, as well as external factors such as sustainability benefits, are the main influences on consumer purchase intention towards sustainable products. The implication of this research is the importance of marketing that highlights the value and tangible benefits of sustainable products for consumers.
THE EFFECT OF DIVIDEND POLICY AND LEVERAGE ON FIRM VALUE: THE MODERATING ROLE OF AUDIT QUALITY Ayudya Arifatur Niza; Lu'lu' Nafiati
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.14.NO.10.TAHUN.2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2025.v14.i10.p12

Abstract

This study analyzes the effects of dividend policy and leverage on firm value, with audit quality as a moderating variable. The sample includes manufacturing firms listed on the Indonesia Stock Exchange from 2015 to 2024. Using a quantitative panel data approach and the random effects model on 67 firm-year observations, the study employs multiple regression and moderation analyses to examine direct and interaction effects. Results show that both dividend policy and leverage positively and significantly affect firm value, highlighting the importance of financial signaling and optimal capital structure in emerging markets. Importantly, audit quality, proxied by Big Four auditor engagement, strengthens the positive link between dividend policy and firm value. This underscores the role of high-quality audits in enhancing financial signal credibility and reducing information asymmetry. However, audit quality does not significantly moderate the leverage–firm value relationship, indicating complexities in managing debt risk. This research advances prior literature by combining financial policies and audit quality in one framework within an underexplored emerging market. The findings offer practical guidance for managers and regulators to leverage audit quality as a strategic means to increase investor confidence and firm valuation in developing economies.  
DUA DEKADE PAJAK KARBON: ANALISIS BIBLIOMETRIK MENGGUNAKAN R BIBLIOSHINY Yudithia Mega Gumilang; Siti Mutmainah; Hamdan Adhymaz Pratama
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.14.NO.09.TAHUN.2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2025.v14.i09.p02

Abstract

Pajak karbon telah menjadi instrumen kebijakan utama dalam upaya mitigasi perubahan iklim dan transisi menuju ekonomi hijau. Penelitian ini bertujuan untuk menganalisis tren publikasi, kolaborasi akademik, dan perkembangan topik penelitian mengenai pajak karbon menggunakan metode analisis bibliometrik. Data diperoleh dari database Scopus, mencakup publikasi dari tahun 2004 hingga 2024, yang dianalisis menggunakan perangkat lunak Biblioshiny. Hasil penelitian menunjukkan bahwa jumlah publikasi mengenai pajak karbon meningkat secara signifikan dalam dua dekade terakhir, dengan dominasi kontribusi dari negara-negara maju seperti China, Amerika Serikat, dan Jerman. Analisis jaringan kata kunci mengungkapkan bahwa pajak karbon sering dikaitkan dengan pengendalian emisi, kebijakan lingkungan, dan dampak ekonomi. Selain itu, peta tematik menunjukkan bahwa pajak karbon merupakan tema dasar dalam penelitian, tetapi masih memerlukan pengembangan lebih lanjut, terutama dalam implementasi kebijakan dan efektivitasnya terhadap pertumbuhan ekonomi dan keberlanjutan. Penelitian ini menegaskan bahwa pajak karbon bukan hanya instrumen fiskal untuk pengurangan emisi, tetapi juga berperan penting dalam mendorong inovasi teknologi hijau dan perencanaan kebijakan lingkungan yang lebih efektif.Carbon taxation has become a key policy instrument in climate change mitigation and the transition to a green economy. This study aims to analyze publication trends, academic collaboration, and research topic development related to carbon taxation using bibliometric analysis. Data were obtained from the Scopus database, covering publications from 2004 to 2024, and analyzed using Biblioshiny software. The results indicate a significant increase in carbon taxation publications over the past two decades, with major contributions from China, the United States, and Germany. Keyword network analysis reveals that carbon taxation is frequently associated with emission control, environmental policy, and economic impact. Furthermore, thematic mapping shows that carbon taxation is a basic theme in research but requires further exploration, particularly in policy implementation and its effectiveness in economic growth and sustainability. The findings suggest that carbon taxation is not merely a fiscal instrument for emission reduction but also plays a crucial role in driving green technology innovation and shaping more effective environmental policy frameworks.
PENGARUH KINERJA KEUANGAN TERHADAP KESEJAHTERAAN MASYARAKAT PEMERINTAH DAERAH KOTA DAN KABUPATEN DI PROVINSI JAWA TENGAH Widya Lupita; Arief Rahman
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.14.NO.09.TAHUN.2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2025.v14.i09.p11

Abstract

Peran pemerintah dalam meningkatkan Indeks Pembangunan Manusia (IPM) dipengaruhi oleh kinerja keuangan daerah dengan harapan dapat mendorong peningkatan kesejahteraan masyarakat secara keseluruhan. Tujuan penelitian adalah untuk menganalisis pengaruh kinerja keuangan pemerintah daerah terhadap kesejahteraan masyarakat pada pemerintah daerah kabupaten dan kota di Provinsi Jawa Tengah tahun 2017-2022. Analisis kinerja keuangan dilihat dari rasio derajat desentralisasi, efektivitas Pendapatan Asli Daerah (PAD), serapan anggaran dan kesejahteraan masyarakat dilihat dari indikator IPM. Metode analisis data yang digunakan yaitu statistik deskriptif dengan memberikan deskripsi mengenai data-data terkait. Selain itu, menggunakan analisis data panel dengan fixed effect model. Hasil penelitian menunjukkan derajat desentralisasi dan serapan anggaran berpengaruh positif dan signifikan, sedangkan untuk efektivitas PAD tidak berpengaruh terhadap IPM pada pemerintah daerah kota dan kabupaten di Provinsi Jawa Tengah tahun 2017-2022. Implikasi dari penelitian ini dapat dijadikan pedoman untuk memperbaiki proses perencanaan dan penyusunan kinerja keuangan, serta untuk meningkatkan kualitas keuangan pemerintah daerah, yang pada akhirnya berkontribusi pada peningkatan kesejahteraan masyarakat.The government's role in improving Human Development Index (HDI) is influenced by regional financial performance in the hope of encouraging an increase in overall community welfare. The purpose of the study was to analyse the effect of local government financial performance on community welfare in city and district local governments in Central Java province in 2017-2022. Financial performance analysis is seen from the ratio of the degree of decentralisation, the effectiveness of the Pendapatan Asli Daerah (PAD), budget absorption and public welfare seen from the HDI indicator. The data analysis method used is descriptive statistics by providing a description of the related data. In addition, using panel data analysis with fixed effect models. The results show that the degree of decentralisation and budget absorption had a positive and significant effect, while the effectiveness of PAD had no effect on HDI in city and district local governments in Central Java province in 2017-2022. The implications of this research can be used as a guideline to improve the planning process and preparation of financial performance, as well as to improve the quality of local government finances, which ultimately contributes to improving the welfare of the community.
PENGARUH KUALITAS RANGKA eSAF TERHADAP CITRA MEREK SERTA DAMPAKNYA PADA MINAT BELI ULANG MOTOR MATIC HONDA Desi Ramadina; Muniaty Aisyah
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.14.NO.09.TAHUN.2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2025.v14.i09.p08

Abstract

PT Astra Honda Motor (AHM) merupakan pelopor yang memproduksi sepeda motor di Indonesia. Salah satu rangka yang digunakan pada motor matic Honda yaitu rangka eSAF. Rangka eSAF merupakan struktur sepeda motor Honda yang baru diaplikasikan sejak tahun 2019. Rangka eSAF motor Honda menjadi perhatian karena disebut mudah mengalami karatan yang mengakibatkan cepat keropos dan patah. Penelitian ini bertujuan untuk mengetahui pengaruh dari kualitas rangka eSAF terhadap citra merek serta dampaknya pada minat beli ulang motor matic Honda. Analisis data yang digunakan yaitu analisis jalur dengan purposive sampling dan jumlah sampel sebanyak 105 responden yang berdomisili di Jabodetabek. Hasil penelitian menunjukkan bahwa 1) Kualitas rangka eSAF berpengaruh terhadap citra merek, 2) Kualitas rangka eSAF berpengaruh terhadap minat beli ulang, 3) Citra merek tidak berpengaruh terhadap minat beli ulang, 4) Kualitas rangka eSAF dan citra merek secara simultan berpengaruh terhadap minat beli ulang, 5) Tidak terdapat pengaruh tidak langsung antara kualitas rangka eSAF terhadap minat beli ulang melalui citra merek. Rekomendasi penelitian ini secara umum yaitu AHM diharapkan senantiasa menjaga atau memberikan kualitas rangka eSAF yang baik agar dapat mempertahankan citra merek Honda yang sudah dibangun.PT Astra Honda Motor (AHM) is a pioneer in producing motorcycles in Indonesia. One of the frames used in Honda's automatic motorbikes is the eSAF frame. The eSAF frame is a Honda motorcycle structure that has only been applied since 2019. The Honda motorcycle eSAF frame is a concern because it is said to be easy to experience rust which results in rapid loss and fracture. This study aims to determine the effect of eSAF frame quality on brand image and its impact on repurchase interest in Honda automatic motorbikes. The data analysis used is path analysis with purposive sampling and a sample size of 105 respondents who live in Jabodetabek. The results showed that 1) eSAF frame quality affects brand image, 2) eSAF frame quality affects repurchase intention, 3) Brand image has no effect on repurchase intention, 4) eSAF frame quality and brand image simultaneously affect repurchase intention, 5) There is no indirect influence between eSAF frame quality on repurchase intention through brand image. The recommendation of this study in general is that AHM is expected to always maintain or provide good eSAF frame quality in order to maintain the Honda brand image that has been built.
PENGARUH KOMISARIS INDEPENDEN, KOMITE AUDIT, LEVERAGE, DAN UKURAN PERUSAHAAN PADA INTEGRITAS LAPORAN KEUANGAN Putu Nanda Wisma Yanti; Anak Agung Ngurah Agung Kresnandra
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.14.NO.12.TAHUN.2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2025.v14.i12.p02

Abstract

Integritas laporan keuangan yaitu laporan yang jujur dan benar yang dapat dipertanggungjawabkan kepada stakeholder. Berdasarkan teori agensi, konflik prinsipal dan agen diminimalisir melalui pengawasan yang efektif. Penelitian ini bertujuan untuk mengetahui dan mendapatkan bukti empiris tentang pengaruh komisaris independen, komite audit, leverage, dan ukuran perusahaan pada integritas laporan keuangan. Studi ini dilakukan pada seluruh emiten sektor manufaktur yang terdaftar di BEI periode 2023-2024 dengan jumlah 213 emiten. Sampel dipilih dengan teknik purposive sampling serta terdapat 22 data outlier sehingga jumlah data sebanyak 202 amatan. Analisis data dengan analisis regresi linear berganda melalui SPSS. Hasil analisis menunjukkan komisaris independen dan komite audit tidak memiliki pengaruh signifikan, leverage berpengaruh positif signifikan, dan ukuran perusahaan berpengaruh negatif signifikan. Nilai Adjusted R² sebesar 0,08, sehingga penelitian selanjutnya disarankan untuk meneliti variabel lain seperti kualitas audit dan kepemilikan manajerial serta memperpanjang periode penelitian. Hasil penelitian ini menekankan pentingnya kualitas pengawasan internal dan struktur perusahaan yang memadai.     Financial statement integrity refers to the honest and accurate presentation of financial information that is accountable to stakeholders. Based on agency theory, conflicts between principals and agents can be reduced through effective oversight. This study aims to examine and provide empirical evidence on the effects of independent commissioners, audit committees, leverage, and company size on the integrity of financial statements. The research was conducted on 213 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2023–2024 period. A purposive sampling technique was applied, and after excluding 22 outliers, 202 observations were analyzed. Data were processed using multiple linear regression via SPSS. The results show that independent commissioners and audit committees have no significant effect, while leverage positively affects and company size negatively affects financial statement integrity. The Adjusted R² value is 0.08, so further research is recommended to examine other variables such as audit quality and managerial ownership and extend the research period. The findings highlight the importance of effective internal controls and a balanced organizational structure.

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