PENGARUH INDEPENDENSI AUDITOR, KOMITE AUDIT, INTELECTUAL
CAPITAL , DAN FINANCIAL DISTRESS TERHADAP INTEGRITAS
LAPORAN KEUANGAN
(Studi Empiris Pada Perusahaan Asuransi yang Terdaftar di Bursa Efek
Indonesia Periode 2018-2022)
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Institusion
Universitas Bung Hatta
Author
Nabila, Khairul
Herawati, Herawati
Herawati, Herawati
Subject
HF5601 Accounting
Datestamp
2023-08-28 04:29:43
Abstract :
In presenting the financial statements, the parties of the entity are not only focused on the purpose of presenting the financial statements, but the financial statements must contain honesty in each presentation. the integrity of financial reports is the information contained in financial reports that is presented fairly, unbiased and honest in presenting financial report information. The purpose of this study is to empirically prove the effect of auditor independence, audit committee, intellectual capital, and financial distress on the integrity of financial statements. In this study the sampling method used a saturated sampling, resulting in a sample of 17 insurance subsector companies listed on the Indonesia Stock Exchange (IDX) in the 2018-2022 period which were used as the population and sample. The data in this study are secondary data obtained from annual reports and company annual financial statements, retrieved from www.idx.co.id and the company's website. The data analysis methods employed in this study are descriptive statistical analysis and multiple linear regression analysis using SPSS 25. The results of this study indicate auditor independence and financial distress have a negative effect on the integrity of financial statements, audit committee variables has a positive effect on the integrity of financial statements, and intellectual capital variable has no effect on the integrity of financial statements. Keywords: auditor independence ; audit committee ; intellectual capital ; financial distress ; integrity of financial statements
In presenting the financial statements, the parties of the entity are not only focused on the purpose of presenting the financial statements, but the financial statements must contain honesty in each presentation. the integrity of financial reports is the information contained in financial reports that is presented fairly, unbiased and honest in presenting financial report information. The purpose of this study is to empirically prove the effect of auditor independence, audit committee, intellectual capital, and financial distress on the integrity of financial statements. In this study the sampling method used a saturated sampling, resulting in a sample of 17 insurance subsector companies listed on the Indonesia Stock Exchange (IDX) in the 2018-2022 period which were used as the population and sample. The data in this study are secondary data obtained from annual reports and company annual financial statements, retrieved from www.idx.co.id and the company's website. The data analysis methods employed in this study are descriptive statistical analysis and multiple linear regression analysis using SPSS 25. The results of this study indicate auditor independence and financial distress have a negative effect on the integrity of financial statements, audit committee variables has a positive effect on the integrity of financial statements, and intellectual capital variable has no effect on the integrity of financial statements. Keywords: auditor independence ; audit committee ; intellectual capital ; financial distress ; integrity of financial statements
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