Abstract
Financial Statements are a form of corporate management responsibility aimed to stakeholders. The presentation of financial reports must be carried out accurately and free from misstatements in the preparation process. In other words, financial statements must have quality or integrity in its composition. The aim of this research is to determine the influence of company size, financial distress, independent commissioners, and public accounting firm size on the integrity of financial statements in infrastructure sector companies with profitability as a control variable. This research is quantitative research using secondary data from audited financial statements and company annual reports. Based on the results of the tests, it is concluded that 1) company size has no effect on the integrity of financial statements; 2) financial distress has no effect on the integrity of financial statements; 3) independent commissioners have a positive influence on the integrity of financial statements; 4) public accounting firm siz has a positive effect on the integrity of financial statements.
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
