IDEAS home Printed from https://ideas.repec.org/a/prv/pssjpv/253.html

The influence of independence, corporate governance, and audit quality on the integrity of financial statements

Author

Listed:
  • Sri Indah

    (Universitas Tribhuwana Tunggadewi)

  • Yayuk Sulistiyowati

    (Universitas Tribhuwana Tunggadewi)

  • Ahmad Mukoffi

    (Universitas Tribhuwana Tunggadewi)

  • Sukarno Himawan W

    (Universitas Tribhuwana Tunggadewi)

Abstract

The aim of this research is to determine the influence of independence, corporate governance and audit quality on the integrity of financial reports in manufacturing companies listed on the IDX partially. The research was conducted based on quantitative methods. Determining the research sample used a purposive sampling method so that a research sample of 6 Food and Beverage Sub-sector manufacturing companies registered on the IDX was obtained. This research data uses manufacturing company financial reports for the 2018-2022 period. The data analysis method used is multiple linear regression. The research results prove that independence has a significant effect on the integrity of financial reports in manufacturing companies with t = 3.542, corporate governance has a significant effect on the integrity of financial reports in manufacturing companies with t = 6.750 and audit quality has a significant effect on the integrity of financial reports in manufacturing companies with t count = 5,733. From the results of this research, it can be understood that independence, corporate governance and audit quality play an important role in improving the integrity of financial reports.

Suggested Citation

  • Sri Indah & Yayuk Sulistiyowati & Ahmad Mukoffi & Sukarno Himawan W, 2023. "The influence of independence, corporate governance, and audit quality on the integrity of financial statements," Priviet Social Sciences Journal, Privietlab Research Center, vol. 3(11), pages 10-16, November.
    • Handle: RePEc:prv:pssjpv:253
    DOI: 10.55942/pssj.v3i11.253
    as

    Download full text from publisher

    File URL: https://journal.privietlab.org/download.php?id=569
    Download Restriction: no
    File URL: https://libkey.io/10.55942/pssj.v3i11.253?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    More about this item

    Keywords

    ;
    ;
    ;
    ;
    ;
    ;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:prv:pssjpv:253. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Mochammad Fahlevi (email available below). General contact details of provider: https://journal.privietlab.org/index.php/PSSJ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.