PENGARUH MEKANISME CORPORATE GOVERNANCE, KUALITAS AUDIT DAN FINANCIAL DISTRESS TERHADAP INTEGRITAS LAPORAN KEUANGAN
Keywords:
Integrity of financial statement, institutional ownership, audit committee, independent commissioner, audit quality, financial distressAbstract
The financial report is a record of a company's financial information for a certain period. Every company presents a financial report as a form of accountability to interested parties. Good corporate governance is manifested by applying the principles of transparency, accountability, and independence. This study aims to analyze the effect of corporate governance mechanisms, audit quality, and financial distress on the integrity of financial statements in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2017-2019. The population of this research is manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the period 2017-2019. The number of samples used in this study were 74 companies multiplied by 3 years of observation into 222 companies which were determined based on the purposive sampling method. The analytical tool used to test the hypothesis is multiple linear regression analysis. The results showed that the audit quality variable had a positive effect on the integrity of the financial statements, and the financial distress variable had a negative effect on the integrity of the financial statements, while the variables of institutional ownership, the audit committee and independent commissioners had no effect on the integrity of the financial statements.
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