Pengaruh Corporate Governance, Kepemilikan Asing Dan Audit Tenure Terhadap Integritas Laporan Keuangan

Wulandari, May; Hernawati, Erna; Ermaya, Husnah Nur Laela

doi:10.37641/jiakes.v8i3.386

Cited by 7 publications

(10 citation statements)

References 1 publication

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“…This study shows the results have no effect on the integrity of financial statements. Similar results were also carried out by research (Fatimah et al, 2020;Nurullah et al, 2022;Sukanto & Widaryanti, 2018;Wulandari et al, 2021) namely the audit committee has no influence on integrity financial statements.…”

Section: Multiple Linear Regression Test Resultssupporting

confidence: 76%

“…So that supervision of company management can minimize agency conflicts. The companies that were used as research samples have complied with existing regulations to form independent commissioners within companies with the authority to uphold good governance directly (Wulandari et al, 2021).…”

Section: Multiple Linear Regression Test Resultsmentioning

confidence: 99%

“…Independent commissioners and audit committees in the company's organ units have a supervisory function based on OJK Regulation Number 20/POJK.04/2020 in article 28 (1) POJK regulations pasal 28 ayat (1). It is explained that the issuer's board of commissioners has the responsibility to oversee policies made by an agreement, provide advice to directors, and manage as a whole (Wulandari et al, 2021).…”

Section: Introductionmentioning

confidence: 99%

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Determinants of Financial Statements Integrity in Company Index Kompas 100

Mashuri

Ermaya²,

Fahria³

2023

j. inf. perpajak. akunt. keuang. n.a.

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This study aims to empirically examine the effect of independent commissioners, audit committees, KAP size, and intellectual capital, on the integrity of financial statements. This study uses a population of companies with the Kompas 100 index listed on the Indonesia Stock Exchange in the 2018-2021 period. This study uses quantitative methods with data obtained from the company's financial statements and company annual reports or using secondary data. The samples in this study were 40 companies using purposive sampling. The techniques used in analyzing the research data are model specification using multiple regression tests, using the EViews as tools. The results of the study show that (1) independent commissioners have an impact on the integrity of financial statements, (2) the audit committee has no impact on the integrity of financial statements, (3) PAF size has no significant impact on the integrity of financial statements, (4) Intellectual Capital does not have significant impact on the integrity of financial statements.

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Section: Multiple Linear Regression Test Resultssupporting

confidence: 76%

Section: Multiple Linear Regression Test Resultsmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

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Determinants of Financial Statements Integrity in Company Index Kompas 100

Mashuri

Ermaya²,

Fahria³

2023

j. inf. perpajak. akunt. keuang. n.a.

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“…Adanya kasus-kasus di atas terdapat faktor yang mempengaruhi integritas laporan keuangan seperti financial distress. Financial distress merupakan kondisi dimana perusahaan mengalami kesulitan keuangan karena gagal memenuhi kewajiban perusahaan dan bahkan terancam pada kebangkrutan (Wulandari et al, 2021). Perusahaan yang mengalami financial distress biasanya mengalami penurunan kondisi laporan keuangan.…”

Section: Aunclassified

Pengaruh Financial Distress terhadap Integritas Laporan Keuangan pada Perusahaan Pertambangan Sub Sektor Batubara yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021

10090120004,

Sri Fadilah,

Irena Paramita Pramono

2024

BCSA

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Abstract. This study aims to determine the effect of financial distress on the integrity of financial statements in coal sub-sector mining companies listed on the Indonesia Stock Exchange in 2017-2021. The objects in this study are financial distress and integrity of financial statements, while the subjects in this study are coal sub-sector mining companies listed on the Indonesia Stock Exchange in 2017-2021. The method used in this research is correlational research with a quantitative approach. The population in this study were coal mining companies listed on the Indonesia Stock Exchange in 2017-2021, totaling 40 companies. While the sampling technique used in this study was non-probability sampling with purposive sampling method, so that the number of samples in this study amounted to 8 companies. The data analysis used in this study is multiple linear regression analysis at a significance level of 5%. The program used in analyzing data uses Eviews 12 software. Based on the research results on partial hypothesis testing or t test, it explains that financial distress affects the integrity of financial statements. The effect related to the coefficient of determination test shows that the magnitude of the influence of financial distress in contributing to the integrity of financial statements is 23.28%. Keywords: Financial Distress, Financial Statement Integrity. Abstrak. Penelitian ini bertujuan untuk mengetahui pengaruh financial distress terhadap integritas laporan keuangan pada perusahaan pertambangan sub sektor batubara yang terdaftar di Bursa Efek Indonesia tahun 2017-2021. Objek dalam penelitian ini adalah financial distress dan integritas laporan keuangan, sedangkan subjek dalam penelitian ini adalah perusahaan pertambangan sub sektor batubara yang terdaftar di Bursa Efek Indonesia tahun 2017-2021. Metode yang digunakan dalam penelitian ini adalah penelitian korelasional dengan pendekatan kuantitatif. Populasi dalam penelitian ini adalah perusahaan pertambangan batubara yang terdaftar di Bursa Efek Indonesia tahun 2017-2021 yang berjumlah 40 perusahaan. Sedangkan teknik penentuan sampel yang digunakan dalam penelitian ini adalah non probability sampling dengan metode purposive sampling, sehingga jumlah sampel dalam penelitian ini berjumlah 8 perusahaan. Analisis data yang digunakan dalam penelitian ini adalah analisis regresi linear berganda pada taraf signifikansi sebesar 5%. Program yang digunakan dalam menganalisis data menggunakan software Eviews 12. Berdasarkan hasil penelitian pada uji hipotesis secara parsial atau uji t menjelaskan bahwa financial distress berpengaruh terhadap integritas laporan keuangan. Adapun pengaruh terkait dengan uji koefisien determinasi menunjukkan bahwa besarnya pengaruh financial distress dalam memberikan kontribusi pengaruh terhadap integritas laporan keuangan sebesar 23,28%. Kata Kunci: Financial Distress, Integritas Laporan Keuangan.

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“…Kepemilikan Institusional berpengaruh terhadap integritas laporan keuangan, selaras dengan penelitian Wardhani dan Samratun (2020). Komisaris Independen tidak berpengaruh terhadap integritas laporan keuangan selaras dengan penelitian Wulandari et al (2020). Kualitas Audit tidak berpengaruh terhadap integritas laporan keuangan selaras dengan penelitian Putri et al (2022).…”

Section: Simpulanunclassified

Pengaruh Mekanisme Corporate Governance, Kualitas Audit dan Ukuran Perusahaan terhadap Integritas Laporan Keuangan

Novyarni¹,

Wati²,

Harni³

2022

JAM

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This study aims to determine the effect of the mechanism of Corporate Governance, Audit Quality and Company Size on the integrity of financial statements in construction and building sub-sector companies listed on the Indonesia Stock Exchange (IDX). This study uses descriptive research with a quantitative approach and the data analysis method used is panel data regression analysis with EViews 12. The population of this study is all construction and building sub-sector companies listed on the Indonesia Stock Exchange in 2017-2021. The sample was determined based on the purposive sampling method, so that a sample of 12 companies was obtained. The data collection method uses documentation through the official IDX websitewww.idx.co.id. Based on the results of panel data regression analysis with a significance level of 5%, the results of this study conclude that: (1) Institutional ownership affects the integrity of financial statements. (2) Independent Commissioner, Audit Quality and Company Size have no effect on the Integrity of Financial Statements.

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Pengaruh Corporate Governance, Kepemilikan Asing Dan Audit Tenure Terhadap Integritas Laporan Keuangan

Cited by 7 publications

References 1 publication

Determinants of Financial Statements Integrity in Company Index Kompas 100

Determinants of Financial Statements Integrity in Company Index Kompas 100

Pengaruh Financial Distress terhadap Integritas Laporan Keuangan pada Perusahaan Pertambangan Sub Sektor Batubara yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021

Pengaruh Mekanisme Corporate Governance, Kualitas Audit dan Ukuran Perusahaan terhadap Integritas Laporan Keuangan

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