Pengaruh Financial Distress, Komite Audit, dan Ukuran Perusahaan Terhadap Integritas Laporan Keuangan

Alifta Wulan Kusuma, Mellafya Cyndya Putry, Tri Noor Hidayah, Fatma Ade Noviana

Abstract


Presenting financial reports with integrity will increase public trust in the company while also minimizing manipulation of financial data by management. This research aims to examine the influence of financial distress, audit committee and company size on the integrity of financial reports in cigarette companies listed on the Indonesia Stock Exchange from 2019-2023. Sample selection was based on a purposive sampling technique with the results of 4 companies as research samples. For data analysis purposes, secondary data is used in the form of company annual reports. The analysis technique uses descriptive analysis, normality test, multicollinearity test, heteroscedasticity test, partial test and simultaneous test. Statistical results from data testing show that financial distress, audit committee and company size have no effect on the integrity of financial reports.


Keywords


financial distress, audit committee, company size, financial report integrity.

Full Text:

PDF

References


Fauziah, S. N., & Panggabean, R. R. (2019). Factors affecting the integrity of manufacturing company financial statements in Indonesian Stock Exchange and Malaysian Stock Exchange. International Journal of Recent Technology and Engineering, Vol. 8, Issue 4, pp 2252 - 2259.

Kusuma, Indawati Halim. (2021). Pengaruh Financial Distress, Komite Audit dan ukuran perusahaan Terhadap Integritas Laporan Keuangan, Jurnal Akuntansi Kajian Ilmiah Akuntansi. Vol 8 No. 2, Juli 2021.

Liliany, L., & Arisman, A. (2021). Pengaruh Ukuran Perusahaan, Kepemilikan Manajerial, Dan Financial Distress Terhadap Integritas Laporan Keuangan (Studi Empiris Pada Perusahaan Industri Barang Konsumsi Yang Terdaftar Di BEI Tahun2017-2019). Publikasi Riset Mahasiswa Akuntansi, 2(2), 121–134.

Mar’atus Sholikhah , R., & Wilujeng Suryani, A. (2020). The Influence of the Financial Distress, Conflict of Interest, and Litigation Risk on Accounting Conservatism. KnE Social Sciences, 4(7), 222–239.

Nor, Mohamad., Mohamad Naimi., Shafie, Rohami., & Wan hussin, wan nordin. (2010). Corporate Governance and Audit Report Lag in Malaysia. Asian Academy of Management Journal of Accounting and Finance. Vol 6 (2).

Nurdiniah, Dade., & Pradika, Endra. (2017). Effect of Good Corporate Governance, KAP Reputation, Its Size and Leverage on Integrity of Financial Statements. International Journal of Economics and Financial Issues, 7(4), 174-181. : 2146-4138.

Nurbaiti, A., Lestari, T. U., & Thayeb, N. A. (2021). Pengaruh Corporate Governance, Financial Distress, dan Ukuran Perusahaan Terhadap Integritas Laporan Keuangan. Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi), 5(1), 758– 771.

Piot, Charles. (2005). The Existence and Independence of Audit Committees in France. Accounting & Business Research, Vol. 34, No. 3, pp. 223-246.

Permatasari, I., Komalasari, A., & Septiyanti, R. (2019). The Effect Of Independent Commissioners, Audit Committees, Financial Distress, And Company Sizes On Integrity Of Financial Statements. International Journal For Innovation Education And Research, 7(12),744-750.

Smith, Alan D. (2010), Agency Theory And The Financial Crisis From A Strategic Perspective. Article in International Journal of Business Information Systems. doi: 10.1504/IJBIS.2010.031929.

Santia, A. D., & Afriyenti, M. (2019). Analisis Pengaruh Mekanisme Corporate Governance

Dan Audit Tenure Terhadap Integritas Laporan Keuangan (Studi Empiris pada Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2018). Jurnal Eksplorasi Akuntansi, 1(3), 1244–1258.

Tamara, A. N. P., & Kartika, A. (2021). Pengaruh Kepemilikan Institusional, Kepemlikan Manajerial, Dan Komite Audit Terhadap Integritas Laporan Keuangan. JIMAT (Jurnal Ilmiah Mahasiswa Akuntani) Univerisits Pendidikan Ganesha, 12(2), 647–65

Wira, Henny., Muhyarsyah., & Sari, Eka Nurmala. (2019). The Impact Of CGPI, Company Size,

And Leverage On Earnings Management And Their Implications To The Integrity Of Financial Statement. The 1st Multi-Discipinary International Conference University Of Asahan. Pages 798-813.




DOI: https://doi.org/10.5281/zenodo.12611473

Refbacks

  • There are currently no refbacks.


Copyright (c) 2024 Alifta Wulan Kusuma, Mellafya Cyndya Putry, Tri Noor Hidayah, Fatma Ade Noviana

Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

 

 

Socius: Jurnal Penelitian Ilmu-Ilmu Sosial

ISSN : 3025-6704