Analisis Penerapan Corporate Governance, Kualitas Audit dan Pengungkapan CSR Serta Ukuran Perusahaan terhadap Integritas Laporan Keuangan

Abstract

The information presented in the financial statements (LK) is expected to have a high integrity value. To present financial statements with integrity, it is influenced by many factors, both external and internal to the company. The purpose of this study was to determine the effect of internal control (audit committee) and external supervision (institutional ownership and external audit quality), disclosure of corporate social responsibility (CRS), firm size on the integrity of financial statements. The sample of this research is companies listed on the Stock Exchange for the manufacturing sector for 3 years from 2016 to 2018 with a purpose-based sampling method in data collection. This type of research is quantitative using secondary data and data analysis is carried out by multiple regression with SPSS 25 in data processing. The results of this study provide empirical evidence that institutional ownership, audit quality, and CSR disclosure have a positive and significant effect on the integrity of financial statements. While the size of the company and the audit committee have no significant effect on the integrity of the financial statements.

The Integrity Of Financial Statements: Firm Size, Independent Commissioners, And Auditor Industry Specializations

“…The panel data regression analysis equation model used in this study is as follows: The integrity of Financial Statements can be seen based on how the information contained therein reflects the actual condition of the company or not (Nugraheni, 2021).…”

Pengaruh Financial Distress, Audit Tenure dan Komisaris Independen Terhadap Integritas Laporan Keuangan dengan Kualitas Audit Sebagai Variabel Moderasi

“…Biaya agensi yang muncul menjadi tantangan bagi perusahaan untuk memperoleh kualitas audit yang diinginkan. Hasil penelitian ini tidak sejalan oleh (Puspita et al, 2022;(Nugraheni, 2021)…”

Pengaruh Ukuran Perusahaan, Struktur Corporate Governance dan Corporate Social Responsibility (CSR) Terhadap Integritas Laporan Keuangan

“…Pengaruh Ukuran Perusahaan, Struktur Corporate Governance … Reviu Akuntansi dan Bisnis Indonesia, 2023 | 336 satu cara yang dapat dilakukan perusahaan yaitu melakukan komunikasi yang baik dengan pihak yang berkepentingan melalui penyajian laporan keuangan setiap tahunnya (Nugraheni, 2021). Laporan keuangan menurut PSAK No.…”

“…Beberapa penelitian terdahulu melakukan penelitian mengenai pengaruh ukuran perusahaan terhadap integritas laporan keuangan, hasil penelitian menyatakan bahwa ukuran perusahaan berpengaruh terhadap integritas laporan keuangan (Verya dkk, 2017;Akram dkk, 2017;Pramesta & Nurbaiti 2019). Berbeda dengan hasil penelitian lainnya yang menyatakan bahwa ukuran perusahaan tidak berpengaruh terhadap integritas laporan keuangan penelitian (Wardhani & Samrotun, 2020;Nugraheni, 2021;Oktaviana & Paramitha, 2021) Beberapa penelitian terdahulu menemukan bahwa kepemilikan manajerial berpengaruh terhadap integritas laporan keuangan (Febrilyantri, 2020;Atiningsih & Suparwati, 2018;Verya dkk, 2017). Namun dalam penelitian lain ditemukan hasil yang berlawanan yaitu kepemilkan manajerial tidak berpengaruh terhadap integritas laporan keuangan (Fajaryani, 2015;Siahaan, 2017;Wardhani & Samrotun, 2020).…”