Analisis Penerapan Corporate Governance, Kualitas Audit dan Pengungkapan CSR Serta Ukuran Perusahaan terhadap Integritas Laporan Keuangan

Abstract

The information presented in the financial statements (LK) is expected to have a high integrity value. To present financial statements with integrity, it is influenced by many factors, both external and internal to the company. The purpose of this study was to determine the effect of internal control (audit committee) and external supervision (institutional ownership and external audit quality), disclosure of corporate social responsibility (CRS), firm size on the integrity of financial statements. The sample of this research is companies listed on the Stock Exchange for the manufacturing sector for 3 years from 2016 to 2018 with a purpose-based sampling method in data collection. This type of research is quantitative using secondary data and data analysis is carried out by multiple regression with SPSS 25 in data processing. The results of this study provide empirical evidence that institutional ownership, audit quality, and CSR disclosure have a positive and significant effect on the integrity of financial statements. While the size of the company and the audit committee have no significant effect on the integrity of the financial statements.