The Influence of Audit Committees, Independent Commissioners, and Leverage on the Integrity of Financial Statements in Consumer Non-Cyclical Sub-Sector Companies Listed on the Indonesia Stock Exchange (IDX) from 2021-2024
DOI:
https://doi.org/10.29103/icofeb.v3i1.1256Keywords:
Audit committees, independent commissioners, leverage, integrity of financial statementsAbstract
This study aims to determine the effect of audit committees, independent commissioners, and leverage on financial statement integrity in companies in the non-cyclical consumer subsector listed on the Indonesia Stock Exchange during the period 2021-2024. Financial statement integrity is an important indicator that reflects transparency and honesty in the presentation of company financial information. The research method used is a quantitative approach with secondary data in the form of annual financial statements. The sample was determined using a saturated sampling technique, and data analysis was conducted using a panel data regression model. The research results indicate that: (1) the audit committee has no influence on financial statement integrity; (2) independent commissioners have a significant negative influence on financial statement integrity; and (3) leverage has a significant positive influence on financial statement integrity. These findings suggest that high leverage levels can strengthen financial reporting quality, while the presence of independent commissioners tends to reduce financial statement integrity.
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