Pengaruh Kualitas Audit dan Corporate Governance terhadap Integritas Laporan Keuangan pada perbankan di BEI 2019-2023
Abstract
This study examines how audit quality and corporate governance affect the integrity of financial statements in banking companies listed on the Indonesia Stock Exchange (IDX) 2019 - 2023. Financial statements are the main communication tool between companies and stakeholders, so their integrity is very important for transparency and accountability. This study conducted multiple linear regression analysis on secondary data from the annual financial statements of 19 of 30 banking organizations selected using purposive selection. The results showed that independent boards of commissioners, audit committees and audit quality affect the reliability of financial statements. These findings highlight the shortcomings of corporate governance in the banking sector and the need to reform governance institutions to provide more open and credible financial disclosures. This study is expected to improve corporate governance in the banking sector and the honesty of financial statements.
Downloads
References
[2] Fajar, M., & Nurbaiti, A. (2020). PENGARUH CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN TERHADAP INTEGRITAS LAPORAN KEUANGAN. Jurnal Mitra Manajemen, 4(6), 843–855. https://doi.org/10.52160/ejmm.v4i6.387
[3] Fitriyani, F., & Noviyanti, S. (2019). Pengaruh Ukuran Perusahaan, Kualitas, Dan Independensi Komite Audit Terhadap Kecurangan Pelaporan Keuangan Pada Perusahaan BEI. Journal of Economic, Bussines and Accounting (COSTING), 5(1), 738–754. https://doi.org/10.31539/costing.v5i1.2288
[4] Giovani, M. et al. (2023). Analisis Kesesuaian Indikator Kualitas Audit Indonesia Dengan Kerangka Kerja Kualitas Audit Dari International Auditing And Assurance Standards Board (IAASB). SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi Dan Akuntansi, 1(5), 1181–1198. https://doi.org/10.54443/sinomika.v1i5.594
[5] Istutik, Cahyaning Lintang, M., & Kadir Usry, A. (2022). PENGARUH STRUKTUR CORPORATE GOVERNANCE, AUDIT TENURE, UKURAN KAP DAN LEVERAGE TERHADAP INTEGRITAS LAPORAN KEUANGAN. Jurnal Manajemen Dirgantara, 15(2), 221–233. https://doi.org/10.56521/manajemen-dirgantara.v15i2.757
[6] Jannah, M. (2019). Laporan Keuangan. https://doi.org/10.31219/osf.io/xfmzk
[7] Jusri, A. P. O., & Maulidha, E. (2020). Peran Dan Kompetensi Auditor Syariah Dalam Menunjang Kinerja Perbankan Syariah. JAS (Jurnal Akuntansi Syariah), 4(2), 222–241. https://doi.org/10.46367/jas.v4i2.255
[8] Nabila Putri Maharani, & Yenni Khristiana. (2022). DETERMINAN INTEGRITAS LAPORAN KEUANGAN PERUSAHAAN MANUFAKTUR. Jurnal Buana Akuntansi, 7(1), 83–96. https://doi.org/10.36805/akuntansi.v7i1.2176
[9] Nengsih, T. A. et al. (2021). Analisis Kualitas Audit Syariah Perusahaan JII Tahun 2014-2019. Akuntabilitas, 14(2), 243–254. https://doi.org/10.15408/akt.v14i2.22401
[10] Raditiana, J. (2019). PENGARUH CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, DAN KUALITAS AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN. Jurnal Wahana Akuntansi, 14(2), 184–199. https://doi.org/10.21009/wahana.14.026
[11] Rahmayani, M. W. (2022). Faktor-faktor Yang Mempengaruhi Kualitas Audit (Studi Pada Auditor Kantor Akuntan Publik di Kota Bandung). Jurnal Akuntansu Keuangan Dan Sistem Informasi, 3(1), 259–278.
[12] Wulan, D., & Suzan, L. (2022). Pengaruh Leverage, Kepemilikan Manajerial, Dan Ukuran Perusahaan Terhadap Integritas Laporan Keuangan. Jurnal Analisa Akuntansi Dan Perpajakan, 6(2), 127–139. https://doi.org/10.25139/jaap.v6i2.5124
[13] Wulandhari, D. A., Kuntadi, C., & Pramukty, R. (2023). LITERATURE REVIEW: PENGARUH INTEGRITAS, OBYEKTIVITAS DAN ETIKA AUDITOR TERHADAP KUALITAS HASIL AUDIT INTERNAL. JURNAL ECONOMINA, 2(6), 1258–1268. https://doi.org/10.55681/economina.v2i6.595
[14] Yandita, D., & Nelvirita. (2025). Pengaruh Corporate Governance terhadap Integritas Laporan Keuangan. Jurnal Eksplorasi Akuntansi (JEA), 7(1), 417–430.
[15] Zam, R. Y. Z. et al. (2021). Pengaruh Kompetensi, Etika, Dan Independensi Auditor Terhadap Kualitas Audit Pada Perwakilan Bpkp Provinsi Sulawesi Utara. Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 9(4), 462–474.
This work is licensed under a Creative Commons Attribution 4.0 International License.
_uk501.png)
.2022-2026_uk200_pxl_.jpg)
.png)
3.png)
