PENGARUH KOMISARIS INDEPENDEN, KOMITE AUDIT, LEVERAGE, DAN UKURAN PERUSAHAAN PADA INTEGRITAS LAPORAN KEUANGAN

Abstract

Integritas laporan keuangan yaitu laporan yang jujur dan benar yang dapat dipertanggungjawabkan kepada stakeholder. Berdasarkan teori agensi, konflik prinsipal dan agen diminimalisir melalui pengawasan yang efektif. Penelitian ini bertujuan untuk mengetahui dan mendapatkan bukti empiris tentang pengaruh komisaris independen, komite audit, leverage, dan ukuran perusahaan pada integritas laporan keuangan. Studi ini dilakukan pada seluruh emiten sektor manufaktur yang terdaftar di BEI periode 2023-2024 dengan jumlah 213 emiten. Sampel dipilih dengan teknik purposive sampling serta terdapat 22 data outlier sehingga jumlah data sebanyak 202 amatan. Analisis data dengan analisis regresi linear berganda melalui SPSS. Hasil analisis menunjukkan komisaris independen dan komite audit tidak memiliki pengaruh signifikan, leverage berpengaruh positif signifikan, dan ukuran perusahaan berpengaruh negatif signifikan. Nilai Adjusted R² sebesar 0,08, sehingga penelitian selanjutnya disarankan untuk meneliti variabel lain seperti kualitas audit dan kepemilikan manajerial serta memperpanjang periode penelitian. Hasil penelitian ini menekankan pentingnya kualitas pengawasan internal dan struktur perusahaan yang memadai.

Financial statement integrity refers to the honest and accurate presentation of financial information that is accountable to stakeholders. Based on agency theory, conflicts between principals and agents can be reduced through effective oversight. This study aims to examine and provide empirical evidence on the effects of independent commissioners, audit committees, leverage, and company size on the integrity of financial statements. The research was conducted on 213 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2023–2024 period. A purposive sampling technique was applied, and after excluding 22 outliers, 202 observations were analyzed. Data were processed using multiple linear regression via SPSS. The results show that independent commissioners and audit committees have no significant effect, while leverage positively affects and company size negatively affects financial statement integrity. The Adjusted R² value is 0.08, so further research is recommended to examine other variables such as audit quality and managerial ownership and extend the research period. The findings highlight the importance of effective internal controls and a balanced organizational structure.