Prosiding Konferensi Ilmiah Akuntansi IX
FAKTOR-FAKTOR YANG MEMENGARUHI INTEGRITAS LAPORAN KEUANGAN
Abstract
This study was conducted with the aim of knowing the effect of the independent variables of institutional ownership, independent commissioners, audit tenure, financial distress, earnings management, and intellectual capital on the dependent variable of financial statement integrity. Manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2018 to 2020 are the population used in this study. The sample in this study was selected using purposive sampling method so that the sample used was 115 companies, while the method used to analyze the data was multiple regression method. The results showed that the variables of institutional ownership, financial distress, and earnings management had no effect on the integrity of financial statements. While the variables of independent commissioners, intellectual capital, and audit tenure affect the integrity of financial statements.
Keywords
Full Text:
PDFReferences
Afifah, F. P., Herawati, & Yunilma. (2020). Pengaruh Independensi Auditor, Kualitas Audit, Manajemen Laba, Ukuran Perusahaan Terhadap Integritas Laporan Keuangan. Abstract of Undergraduate Research, Faculty of …,3–5. https://ejurnal.bunghatta.ac.id/index.php/JFEK/article/view/17878
Alexander, N., & Palupi, A. (2020). Pengaruh Corporate Social Responsibility Reporting Terhadap Manajemen Laba. Jurnal Bisnis Dan Akuntansi, 22(1), 105–112. https://doi.org/10.34208/jba.v22i1.628
Almalita, Y. (2018). Pengaruh Corporate Governance Dan Faktor Lainnya Terhadap Manajemen Laba. Jurnal Bisnis Dan Akuntansi, 19(2), 183–194. https://doi.org/10.34208/jba.v19i2.271
Ariantoni, Z. (2017). Pengaruh Ukuran Perusahaan, Financial Distress, komite Audit, Kepemilikan Institusional, Kepemilikan Manajerial dan Proporsi Dewan Komisaris Independen Terhadap Integritas Laporan keuangan Pada Perusahaan Jasa Keuangan Yang Terdaftar Di Bursa Efek Indones. Jurnal Online Fakultas Ekonomi Universitas Riau, 4(1), 2720–2734.
Ario W, M., Guritno, Y., & Wijaya, S. Y. (2020). Pengaruh Ukuran Perusahaan, Financial Distress, dan Leverage Terhadap Integritas Informasi Laporan Keuangan. Prosiding Biema, 1(1), 46–59.
Arista, S., Wahyudi, T., & Yusnaini. (2018). Pengaruh Struktur Corporate Governance Dan Audit Tenure Terhadap Integritas Laporan Keuangan. AKUNTABILITAS: Jurnal Penelitian Dan Pengembangan Akuntansi, 12(2), 81–98. https://doi.org/10.29259/ja.v12i2.9310
Ayem, S., & Yuliana, D. (2019). Pengaruh Independensi Auditor, Kualitas Audit, Manajemen Laba, Dan Komisaris Independen Terhadap Integritas Laporan Keuangan (Studi Kasus Pada Perusahaan Perbankan Yang Terdaftar Di BEI Periode 2014-2017). Akmenika: Jurnal Akuntansi Dan Manajemen, 16(1), 197–207. https://doi.org/10.31316/akmenika.v16i1.168
Beaver, W. H., & Ryan, S. G. (2000). Biases and Lags in Book Value and Their Effects on the Ability of the Book-to-Market Ratio to Predict Book Return on Equity. Journal of Accounting Research, 38(1), 127. https://doi.org/10.2307/2672925
Dewi, N. K. H. S., & Putra, I. M. P. D. (2016). Pengaruh Mekanisme Corporate Governance Pada Integritas Laporan Keuangan. E-Jurnal Akuntansi, 15(3), 2269–2296.
Fahlevi, M. R., & Marlinah, A. (2019). the Influence of Liquidity, Capital Structure, Profitability and Cash Flows on the Company’S Financial Distress. Jurnal Bisnis Dan Akuntansi, 20(1), 59–68. https://doi.org/10.34208/jba.v20i1.409
Fajaryani, A. (2015). Analisis Faktor-Faktor Yang Mempengaruhi Integritas Laporan Keuangan (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2008-2013). Jurnal Nominal, 4(1), 10–17.
Fatimah, S., Agustinawati, N. P., & Petro, S. (2020). Pengaruh Mekanisme Corporate Governance, Audit Tenure, Ukuran Perusahaan Dan Leverage Terhadap Integritas Laporan Keuangan (Studi Empiris Pada Perusahaan BUMN Yang Terdaftar Di Bursa Efek Indonesia). Neraca: Jurnal Pendidikan Ekonomi, 5(2), 1–13. https://doi.org/10.33084/neraca.v5i2.1418
Fauziah, S. N., & Panggabean, R. R. (2019). Factors Affecting the Integrity of Manufacturing Company Financial Statements in Indonesian Stock Exchange and Malaysian Stock Exchange. International Journal of Recent Technology and Engineering, 8(4), 2252–2259. https://doi.org/10.35940/ijrte.d7141.118419
Febrilyantri, C. (2020). Pengaruh Intellectual Capital, Size dan Leverage Terhadap Integritas Laporan Keuangan Pada Perusahaan Manufaktur Sektor Food and Beverage Tahun 2015- 2018. Owner, 4(1), 267. https://doi.org/10.33395/owner.v4i1.226
Felicya, C., & Sutrisno, P. (2019). The Effect of Company Characteristics, Ownership Structure and Audit Quality on Earnings Management. Jurnal Bisnis Dan Akuntansi, 22(1), 129–138.
Fischer, M., & Rosenzweig, K. (1995). Attitude of Students and Accounting Practitioners Concerning the Ethical Acceptability of Earnings Management. Journal of Business Ethics, 14(6), 12.
Ghozali, I. (2018). Aplikasi Analisis Multivariate dengan Program IBM SPSS. In (Edisi 9). Semarang: Badan Penerbit Universitas Diponegoro (9th ed., Vol. 53, Issue 9). Universitas Diponegoro.
Godfrey, J., Hodgson, A., Tarca, A., Hamilton, J., & Holmes, S. (2010). Accounting Theory (7th.
Ed. In John Wiley & Sons Australia, Ltd. https://doi.org/10.4324/9781315885490
Haq, F. R. G., Suzan, L., & Muslih, M. (2017). Pengaruh Kepemilikan Manajerial Dan Financial Distress Terhadap Integritas Laporan Keuangan. Assets, 7(1), 41–55.
Hardiningsih, P. (2010). Influence of Independention, Corporate Governance, Audit Quality toward Financial Statements Integrity. Kajian Akuntasi, 2(1), 61–76.
Ikatan Akuntan Indonesia, (IAI). (2018). Pernyataan Standar Akuntansi Keuangan, (PSAK) No.1: Penyajian Laporan Keuangan. IAI.
Indrasari, A., Yuliandhari, W. S., & Triyanto, D. N. (2016). Pengaruh Komisaris Independen, Komite Audit, Dan Financial Distress Terhadap Integritas Laporan Keuangan. Jurnal Akuntansi, 20(1), 117–133. https://doi.org/10.24912/ja.v20i1.79
Irawati, L., & Fakhruddin, I. (2016). Pengaruh dan Kualitas Audit Corporate Governance Terhadap Integritas Laporan Keuangan. Journal of Chemical Information and Modeling, 14(1), 1689–1699.
Jama’an. (2008). Pengaruh Mekanisme Corporate Governance, dan Kualitas Kantor Akuntan Publik Terhadap Integritas Informasi Laporan Keuangan (Studi Kasus Perusahaan Publik yang Listing di BEJ). Jurnal Universitas Diponegoro, 1(1), 1–52.
Jensen, M. C., & Meckling, W. H. (1976). Theory of the Firm: Managerial Behavior Agency Costs and Ownership Structure. Journal of Financial Economics 3, 72(10), 305–360. https://doi.org/10.1177/0018726718812602
Kheng Soon, K. W. (2012). Earning Management: Is it Good or Bad? SSRN Electronic Journal, 1–13. https://doi.org/10.2139/ssrn.1775400
Kholis, N. (2014). Analisis Struktur Kepemilikan dan Perannya terhadap Praktik Manajemen Laba Perusahaan. Addin, 8(1), 203–222.
Leonard, D., & Trisnawati, I. (2015). Pengaruh Karakteristik dan Fundamental Perusahaan Terhadap Pengungkapan Modal Intelektual. Jurnal Bisnis Dan Akuntansi, 17(2), 168–177.
Lubis, I. P., Fujianti, L., & Amyulianthy, R. (2018). Pengaruh Ukuran KAP, Ukuran Perusahaan dan Manajemen Laba terhadap Integritas Laporan Keuangan. ULTIMA Accounting, 10(2), 138–149.
Malau, M., & Murwaningsari, E. (2018). The Effect of Market Pricing Accrual, Foreign Ownership, Financial Distress, and Leverage on the Integrity of Financial Statements. Economic Annals, 63(217), 129–139. https://doi.org/10.2298/EKA1817129M
Meisser, W. F., Glover, S. M., & Prawitt, D. F. (2006). Auditing and Assurance Services: A Systematic Approach. McGraw-Hill Education.
Mulyadi. (2011). Auditing Buku 2 (6th. Ed.). Salemba Empat.
Nurdiniah, D., & Pradika, E. (2017). Effect of Good Corporate Governance, KAP Reputation, Its Size and Leverage on Integrity of Financial Statements. International Journal of Economics and Financial Issues, 7(4), 174–181.
Parinduri, A. Z., Pratiwi, R. K., & Purwaningtyas, O. I. (2018). Analysis of Corporate Governance, Leverage and Company Size on the Integrity of Financial Statements. Indonesian Management and Accounting Research, 17(1), 18. https://doi.org/10.25105/imar.v17i1.4666
Pradipta, A. (2011). Analisis Pengaruh dari Mekanisme Corporate Governance terhadap Manajemen Laba. Jurnal Bisnis Dan Akuntansi, 13(2), 93–106. http://jurnaltsm.id/index.php/JBA/article/download/110/97
Prananti, P. C. (2018). Factors Affecting the Integrity of Financial Statements in Manufacturing Companies Listed in Indonesia Stock Exchange. Russian Journal of Agricultural and Socio- Economic Sciences, 11(November), 151–160. https://doi.org/10.18551/rjoas.2018-11.06 FACTORS
Priharta, A., & Rahayu, D. P. (2019). Determinants of Earnings Management and Its Implications on the Integrity of the Financial Statements. KnE Social Sciences, 2019, 974–995. https://doi.org/10.18502/kss.v3i26.5425
Roos, J., Edvinsson, L., & Roos, G. (1998). Intellectual capital: Navigating in the new business landscape. June 2015.
Saad, B., & Abdillah, A. F. (2019). Analisis Pengaruh Ukuran Perusahaan, Leverage, Audit Tenure, Dan Financial Distress Terhadap Integritas Laporan Keuangan. Jurnal Ilmu Manajemen Oikonomia, 15(1), 70–85. http://journal.unas.ac.id/oikonamia/article/view/645/525
Santia, A. D., & Afriyenti, M. (2019). Analisis Pengaruh Mekanisme Corporate Governance Dan Audit Tenure Terhadap Integritas Laporan Keuangan. AKUNTABILITAS: Jurnal Penelitian Dan Pengembangan Akuntansi, 1(3), 1244–1258. https://doi.org/10.29259/ja.v12i2.9310
Siahaan, S. B. (2017). Pengaruh Good Corporate Governance dan Kualitas KAP terhadap Integritas Laporan Keuangan Studi Kasus pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia. Akuntansi Dan Keuangan Methodist, 1(1), 81–95.
Sucitra, K., Sari, R., & Widyastuti, S. (2021). Pengaruh Manajemen Laba, Audit Tenure dan Komisaris Independen Terhadap Integritas Laporan Keuangan. Konferensi Riset Nasional Ekonomi, Manajemen, Dan Akuntansi, 2, 713–727.
Totong, Y. A., & Majidah. (2020). Analisis Pengaruh Mekanisme Corporate Governance, Kualitas Audit, Pergantian Auditor dan Financial Distress Terhadap Integritas Laporan Keuangan (Studi Pada Perusahaan Subsektor Transportasi yang Terdaftar di BEI Tahun 2014-2018). E-Proceeding of Management, 7(2), 2598–2607.
Valentina, & Jin, T. F. (2021). Financial Distress: Rasio Keuangan Dan Struktur Kepemilikan Pada Perusahaan Non-Keuangan. Jurnal Bisnis Dan Akuntansi, 22(2), 347–360. https://doi.org/10.34208/jba.v22i2.818
Van Johnson, E., Khurana, I. K., & Reynolds, J. K. (2002). Audit-Firm Tenure and the Quality of Financial Reports. Contemporary Accounting Research, 19(4), 637–660.
https://doi.org/10.1506/LLTH-JXQV-8CEW-8MXD
Wardani, R. K. (2016). Pengaruh Intellectual Capital Terhadap Integritas Laporan Keuangan.
Seminar Nasional Dan Call Paper Fakultas Ekonomi UNIBA Surakarta, 61–68.
Wibowo, A., & Rossieta, H. (2009). Faktor-faktor Determinasi Kualitas Audit: Suatu Studi dengan Pendekatan Earnings Surprise Benchmark. Simposium Nasional Akuntansi XII, 2006, 1–31.
Wijaya, N. (2012). Pengaruh Intellectual Capital Terhadap Kinerja Keuangan Dan Nilai Pasar Perusahaan Perbankan Dengan Metode Value Added Intellectual Coefficient. Jurnal Bisnis Dan Akuntansi, 14(3), 158.
Wulandari, M., Hernawati, E., & Ermaya, H. N. L. (2020). Pengaruh Corporate Governance, Kepemilikan Asing Dan Audit Tenure Terhadap Integritas Laporan Keuangan. Jurnal Ilmiah Akuntansi Kesatuan, 8(3), 339–348. https://doi.org/10.37641/jiakes.v8i3.386
Refbacks
- There are currently no refbacks.
Copyright (c) 2022 Adiva Putri Izdihar, Arwina Karmudiandri
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Fakultas Ekonomi dan Bisnis| Universitas Pelita Harapan| Lippo Karawaci - Tangerang| 15811