Faktor-Faktor Yang Mempengaruhi Integritas Laporan Keuangan
DOI:
https://doi.org/10.58192/wawasan.v2i1.1463Keywords:
Institutional Ownership, Managerial Ownership, Audit Committee, Independent Commissioner, KAP Industry Specialization, Tenure Audit, Financial Distress, Integrity of Financial StatementAbstract
This study aims to examine the factors that affect the integrity of financial reports for companies in the consumer goods industry sector that are listed on the IDX in 2019-2022. The independent variables used in this study are institutional ownership, managerial ownership, audit committees, independent commissioners, industry specialization KAPs, tenure audits, financial distress. The data used in this study is secondary data in the form of annual reports of companies in the consumer goods industry sector on the Indonesia Stock Exchange (IDX) for the 2019-2021 time period. The sample was selected using a purposive sampling technique. From the results of the research that has been done, it shows that institutional ownership, audit committee, and independent commissioners have a positive effect on the integrity of financial statements. Meanwhile, audit tenure and financial distress variables have a negative effect on the integrity of financial statements. Then for the variable managerial ownership and KAP industry specialization has no effect on the financial statements.
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