Pengaruh Corporate Governance, Ukuran Perusahaan Dan Leverage Terhadap Integritas Laporan Keuangan Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2021-2023

Abstract

A good financial report is a financial report that has integrity for the information it contains. The integrity of financial statements is a financial report that displays the actual condition of a company, without anything being covered or hidden. This study aims to test and obtain empirical evidence regarding the effect of corporate governance, company size and leverage on the integrity of financial statements in mining sector companies listed on the Indonesia Stock Exchange. The population in this study were mining sector companies listed on the IDX in 2021-2023 with a research sample of 60 which were determined based on the purposive sampling method. The data analysis technique used is multiple linear regression analysis.
The results of this study indicate that corporate governance, namely the audit committee, has a positive effect, but independent commissioners and institutional ownership have no effect on the integrity of financial statements. Meanwhile, company size has a positive effect while leverage has a negative effect on the integrity of financial statements. For further research, it can be carried out in other companies that have not been previously studied by increasing the number of companies and extending the research year and adding independent variables to the research conducted to find out other reasons that can affect the integrity of financial statements such as audit tenure, financial distress or the proportion of managerial ownership.