The effect of independent commissioners, audit committees, financial distress, and company sizes on integrity of financial statements

Permatasari, Intan; Komalasari, Agrianti; Septiyanti, Ratna

doi:10.31686/ijier.vol7.iss12.2057

Cited by 11 publications

(16 citation statements)

References 7 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…Penelitian terdahulu Prananti (2018) membuktikan bahwa antara komite audit dan integritas laporan keuangan memiliki hubungan signifikan. Hasil penelitian serupa juga ditemukan oleh Rajab dan Malik (2017) serta Permatasari et al (2019).…”

Section: H1: Financial Distress Memiliki Pengaruh Negatif Signifikan Terhadap Integritas Laporan Keuanganunclassified

The Impact Of Financial Distress, Audit Committee, And Firm Size On The Integrity Of Financial Statements

Halim¹

2021

jak

View full text Add to dashboard Cite

This study aims to examine the impact of Financial Distress, Audit Committee, and Firm Size on The Integrity of Financial Statements. The integrity of financial statements can reflect the company's financial performance. The research sample obtained were based on purposive sampling technique, is including 32 consumer goods industry sectors firms listed in Indonesian Stock Exchange over the period of 2013-2017. Sources of research data are annual reports. Data analysis used descriptive statistics, classic assumption tests, estimation models, and panel data regression analysis. The panel data regressions analysis was the methodology employed for verifying the factors that may influence the integrity of financial statements. Based on the results of the Chow test and the Hausman test, the appropriate panel data regression model to be used for this study is the fixed effects model. This study provides empirical evidence that financial distress is negatively associated with the the integrity of financial statements, while audit committee and company size have positive effect on the the integrity of financial statements. Keywords: Financial Distress, Audit Committee, Firm Size, Integrity of Financial Statements.

show abstract

Section: H1: Financial Distress Memiliki Pengaruh Negatif Signifikan Terhadap Integritas Laporan Keuanganunclassified

The Impact Of Financial Distress, Audit Committee, And Firm Size On The Integrity Of Financial Statements

Halim¹

2021

jak

View full text Add to dashboard Cite

show abstract

“…The example of the default risk case occurred in PT SNP Finance in 2018. The failure to pay Medium Term Note interest was experienced by the company engaged in the financing of household appliances (Permatasari, Komalasari, and Septiyanti, 2019). At that time, the company received a credit loan in the form of working capital credit.…”

Section: Introductionmentioning

confidence: 99%

The Impact of Credit Risk on The Profitability With Characteristics Bank as Control Variables

Fauziah

Fadhilah²

2022

jak

View full text Add to dashboard Cite

The role of a bank cannot be separated from the existence of credit loans. On the other hand, credit loans will be profitable for banks but have the risk of default. In order to determine the extent of the influence of bad loans on return on assets with the characteristics of the bank as a controller in the banking sector listed on the Indonesia Stock Exchange in 2015-2019, this research is aimed at. Puposive sampling was chosen as a sampling technique where the data obtained were 23 companies with a 5-year observation period. The process of data analysis was carried out through multiple linear regression analysis. The statistical application used is the SPSS Statistic 25 application. The results found from this study, simultaneously bad loans have an influence on return on assets. Partially, net performing loans have a negative and significant effect on return on assets. Then, the Loan to Deposit Ratio has a positive and significant effect on the return on assets. The existence of the characteristics of the bank as a controller in this study has an influence on the relationship between the independent variable and the dependent variable.

show abstract

“…Sebaliknya, kenaikan nilai Cit negatif mencerminkan tingginya tingkat konservatisme dan sebaliknya. Oleh karena itu, ketika perusahaan dalam kesulitan keuangan cenderung lebih berhati-hati, dan sebaliknya ketika perusahaan tidak dalam kesulitan keuangan cenderung kurang berhati-hati (Permatasari et al, 2019). Menurut penelitian (Rekxq, Leny, & Muhammad, 2017) financial distress memiliki dampak yang signifikan terhadap integritas laporan keuangan sampai batas tertentu, yang berarti bahwa variasi nilai integritas laporan keuangan dapat berubah tergantung pada seberapa banyak atau sedikit kesulitan keuangan.…”

unclassified

Pengaruh Komisaris Independen, Komite Audit, Dan Financial Distress Terhadap Integritas Laporan Keuangan Pada Perusahaan Property Dan Real Estate Yang Terdaftar Di Bei Periode 2018-2020

Sonia¹,

Nazir

2022

j. ekon. n.a. econo.

View full text Add to dashboard Cite

Penelitian ini bertujuan untuk menguji dan mengetahui tentang pengaruh komisaris independen, komitte audit, dan financial distress terhadap integritas laporan keuangan pada perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia. Populasi dalam penelitian ini adalah perusahaan property dan real estate tahun periode 2018 – 2020. Sampel entitas yag digunakan dalam penelitian ini berjumlah 40 dengan tahun observasi 3 tahun sehingga jumlah sampel adalah sebanyak 120 sampel diambil dengan menggunakan purposive sampling dengan analisis regresi linier berganda. Hasil penelitian menunjukan bahwa komisaris independen berpengaruh terhadap integritas laporan keuangan. Dan financial distress berpegaruh terhadap integritas laporan keuangan.

show abstract

The effect of independent commissioners, audit committees, financial distress, and company sizes on integrity of financial statements

Cited by 11 publications

References 7 publications

The Impact Of Financial Distress, Audit Committee, And Firm Size On The Integrity Of Financial Statements

The Impact Of Financial Distress, Audit Committee, And Firm Size On The Integrity Of Financial Statements

The Impact of Credit Risk on The Profitability With Characteristics Bank as Control Variables

Pengaruh Komisaris Independen, Komite Audit, Dan Financial Distress Terhadap Integritas Laporan Keuangan Pada Perusahaan Property Dan Real Estate Yang Terdaftar Di Bei Periode 2018-2020

Contact Info

Product

Resources

About