Work

Determinants of Integrity of Financial Reports in State-Owned Companies

Year: 2025

Type: article

Abstract: Financial reports must have high integrity, which means they must be based on honest and impartial moral principles. This study aims to test and analyze the effect of auditor independence, financial distress, institutional ownership and independent commissioners on the integrity of financial reports in state-owned companies listed on the IDX in 2021-2023. The final sample of this study was 34 samples. The test was carried out using multiple linear regression analysis, where the integrity of financial reports was measured using accounting conservatism. The results of this study are that auditor independence, institutional ownership and independent commissioners have an influence positive and significant impact on the integrity of financial reports . Financial distress has an influence negative and significant impact on the integrity of financial reports.

Source: International Journal Of Education Social Studies And Management (IJESSM)

DOI: 10.52121/ijessm.v5i1.702

Authors: Erli Yulisa, Khairudin Khairudin

Institutions: Lampung University, Universitas Bandar Lampung

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: diamond

OpenAlex ID: W4408815340

FWCI:

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Related to: 10