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Audit Committee, Company Size, Audit Tenure, Intellectual Capital, and Earnings Management on the Integrity of Financial Statements


Komite Audit, Ukuran Perusahaan, Audit Tenure, Intellectual Capital, dan Manajemen Laba Terhadap Integritas Laporan Keuangan Audit

##article.authors##

  • Eny Maryanti Universitas Muhammadiyah Sidoarjo,Universitas Muhammadiyah Sidoarjo
  • Meliana Ratna Puspitasari Universitas Muhammadiyah Sidoarjo

DOI:

https://doi.org/10.21070/ups.850

Keywords:

Audit Committee, company size, audit tenure, intellectual capital, earning management, financial statement integrity

Abstract

This study aims to determine and analyze the effect of audit committee, company size, audit tenure, intellectual capital, and earnings management on the integrity of financial statements. The sample in this study was taken using purposive sampling method in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the period 2017 - 2021. The number of samples used was 15 companies. The method of analysis of this research is multiple linear regression using SPSS 26. The results of this study indicate that audit tenure, intellectual capital, and earnings management affect the integrity of financial statements. However, the audit committee and company size have no effect on the integrity of financial statements. The implications in this study are expected for companies to be able to make financial reports that have integrity which does not manipulate and state the truth. 

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