The Influence of the Audit Committee and Firm Size on the Integrity of Financial Statement
Pengaruh Komite Audit dan Ukuran Perusahaan terhadap Integritas Laporan Keuangan
DOI:
https://doi.org/10.21070/ups.4772Keywords:
audit committee, company size, financial statement integrityAbstract
This study aims to determine and analyze the impact of the audit committee and company size on the integrity of financial statements. The sample for this study was selected using a purposive sampling method from food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the period 2017 - 2021. The sample size consisted of 15 companies. The analytical method used in this research is multiple linear regression using SPSS 25. The research findings indicate that the size of the company has a significant impact on the integrity of financial reporting, as larger companies may have greater resources to implement robust internal control systems. Meanwhile, the influence of the Audit Committee's role may be less pronounced in this study due to external factors also affecting the integrity of financial reporting.
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