Faktor-Faktor Yang Mempengaruhi Integritas Laporan Keuangan Di BEI

Abstract

Financial reports are information tools that connect companies with interested parties, which show the
company’s financial health condition and company performance. This study aims to examine firm size, leverage,
audit period, and independent commissioners that affect the integrity of financial statements. The population used
in this study are food and beverage companies listed on the Indonesia Stock Exchange in 2018-2020. This study
used purposive sampling in the selection of samples and obtained 13 companies with 35 samples. Analysis of the
data used is multiple linear regression analysis with the help of SPSS program. Firm size and audit period variables
have a positive effect on the integrity of financial statements, while leverage and independent commissioners have
no effect on the integrity of financial statements.