Pengaruh Leverage, Ukuran Perusahaan, Komite Audit, Komisaris Independen, dan Kualitas Audit terhadap Integritas Laporan Keuangan pada Perusahaan Sektor Perbankan yang Terdaftar di BEI Periode 2020-2023
Keywords:
Integrity of Financial Statements, Leverage, Company Size, Audit Committee, Independent Commissioners, Audit QualityAbstract
The integrity of financial statements refers to the information presented in the financial statements that is fairly, unbiasedly, and honestly reported. However, fraud in the preparation of financial statements is often found, resulting in the information presented not reflecting reality and lowering the integrity of the financial statements. This study aims to examine and obtain empirical evidence of the effect of leverage, company size, audit committee, independent commissioners, and audit quality on the integrity of financial statements in the banking sector companies listed on the Indonesia Stock Exchange for the 2020-2023 period. The population of this study includes banking sector companies listed on the Indonesia Stock Exchange for the 2020-2023 period, accessible via the website www.idx.co.id. The sample consists of 45 banking sector companies determined using the purposive sampling method. The analytical tool used to test the hypotheses is multiple linear regression analysis.The results of the study show that leverage has a negative effect on the integrity of financial statements, while audit quality has a positive effect on the integrity of financial statements in banking sector companies listed on the Indonesia Stock Exchange for the 2020-2023 period. Meanwhile, company size, audit committee, and independent commissioners do not affect the integrity of financial statements in banking sector companies listed on the Indonesia Stock Exchange for the 2020-2023 period. Future research can expand this study by using other variables that theoretically influence the integrity of financial statements, such as financial distress and managerial ownership.
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