Pengaruh Kualitas Audit, Financial Distress, Komite Audit, Komisaris Independen Dan Kepemilikan Institusional Terhadap Integritas Laporan Keuangan Pada Perusahaan Perbankan Yang Terdaftar Di BEI Periode 2020-2022

Putu Agus Krisna Yuda; I Putu Edy Arizona; Sagung Oka Pradnyawati

Authors

Putu Agus Krisna Yuda Universitas Mahasaraswati Denpasar
I Putu Edy Arizona Universitas Mahasaraswati Denpasar
Sagung Oka Pradnyawati Universitas Mahasaraswati Denpasar

Keywords:

audit quality, financial distress, audit committee, independent commissioners and institusional ownership.

Abstract

The integrity of financial reports is a financial report that displays the actual condition of a company. There are still many cases of data manipulation financial statements show that the financial statements are unfair. Study This aims to obtain empirical evidence of the influence of audit quality, finance distress, audit committee, independent commissioner and institutional ownership of integrity of financial reports. The population in this research is all banking companies listed on the Indonesia Stock Exchange (BEI) for the 2020-2022 period. Deep sample This research study was determined using nonprobability sampling techniques with a purposive sampling method. The number of samples described was 34 company with total observation data of 102 financial reports. Data used in this research is secondary data obtained from financial reports of banking companies listed on the Indonesia Stock Exchange 2020-2022 period. The data analysis technique uses linear regression analysis multiple. The results of the analysis show that audit quality has a positive effect on integrity of financial reports, financial distress has a negative effect on integrity of financial reports, the audit committee has no effect on integrity financial reports, independent commissioners have no effect on integrity financial reports, institutional ownership has no effect on integrity financial statements.

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