Determinasi Integritas Laporan Keuangan

Muhammad Azhar Baihaqi; Praptiningsih Praptiningsih

doi:10.62108/asrj.v3i2.7620

Authors

Muhammad Azhar Baihaqi Universitas Pembangunan Nasional Veteran Jakarta
Praptiningsih Praptiningsih Universitas Pembangunan Nasional Veteran Jakarta

DOI:

https://doi.org/10.62108/asrj.v3i2.7620

Keywords:

company size, financial distress, independent commissioner, public accounting firm size

Abstract

Financial Statements are a form of corporate management responsibility aimed to stakeholders. The presentation of financial reports must be carried out accurately and free from misstatements in the preparation process. In other words, financial statements must have quality or integrity in its composition. The aim of this research is to determine the influence of company size, financial distress, independent commissioners, and public accounting firm size on the integrity of financial statements in infrastructure sector companies with profitability as a control variable. This research is quantitative research using secondary data from audited financial statements and company annual reports. Based on the results of the tests, it is concluded that 1) company size has no effect on the integrity of financial statements; 2) financial distress has no effect on the integrity of financial statements; 3) independent commissioners have a positive influence on the integrity of financial statements; 4) public accounting firm siz has a positive effect on the integrity of financial statements.

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