PENGARUH INTELLECTUAL CAPITAL, KUALITAS AUDIT, FINANCIAL DISTRESS, DAN AUDIT TENURE TERHADAP INTEGRITAS LAPORAN KEUANGAN

  • Titin Maisyaroh Universitas Riau
  • Taufeni Taufik Universitas Riau
  • Nurul Badriyah Universitas Riau
Keywords: Financial Report Integrity, Intellectual Capital, Financial Distress, Audit Quality, Audit Tenure

Abstract

Financial reports used by stakeholders to make decisions must show the results of their decisions through the integrity of the financial reports. The integrity of financial reports means showing financial reports that are honest, reliable, and neutral. This study aims to determine and analyze the effect of intellectual capital, audit quality, financial distress, and audit tenure on the integrity of financial reports in financial companies listed on the Indonesia Stock Exchange during the 2019-2021 period. The study population was all financial companies listed on the Indonesia Stock Exchange during the 2019-2021 period totaling 105 companies. Based on the purposive sampling method, the research sample was obtained amounting to 171 companies from 57 companies with a 3-year research period. Data analysis used statistical methods using the SPSS software program. The results of the study showed that intellectual capital, audit quality, financial distress, and audit tenure had an effect on the integrity of financial reports.

References

ACFE Indonesia. (2020). Survei Fraud Indonesia 2019. Indonesia Chapter #111, 53(9), 1–76. https://acfe-indonesia.or.id/survei-fraud-indonesia/

Andrian, R. R., & Nursiam. (2017). Pengaruh Audit Tenure, Rotasi KAP, Ukuran Perusahaan, dan Ukuran KAP terhadap Kualitas Audit (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia ( BEI ) periode 2012-2015). Seminar Nasional Dan The 4th Call of Syariah Paper ISSN 2460-0784, 364–378. https://publikasiilmiah.ums.ac.id/xmlui/handle/11617/9251

Anggraeni, I. P., Zulpahmi, & Sumardi. (2020). Pengaruh Komite Audit, Komisaris Independen, Leverage, Dan Kualitas Audit Terhadap Integritas Laporan Keuangan Pada Bank Umum Syariah. Jurnal Ilmu Manajemen Dan Akuntansi Terapan (JIMAT), 11(1), 128–138.

Ario, M., Guritno, Y., & Wijaya, S. Y. (2020). Pengaruh Ukuran Perusahaan, Financial Distress dan Leverage terhadap Integritas Laporan Keuangan. Business Management, Economic, and Accounting National Seminar, 1(1), 46–59.

Arista, S., Wahyudi, T., & Yusnaini, Y. (2019). Pengaruh Struktur Corporate Governance Dan Audit Tenure Terhadap Integritas Laporan Keuangan. AKUNTABILITAS: Jurnal Penelitian Dan Pengembangan Akuntansi, 12(2), 81–98. https://doi.org/10.29259/ja.v12i2.9310

Ayem, S., & Yuliana, D. (2019). Pengaruh Independensi Auditor, Kualitas Audit, Manajemen Laba, Dan Komisaris Independen Terhadap Integritas Laporan Keuangan (Studi Kasus Pada Perusahaan Perbankan Yang Terdaftar Di BEI Periode 2014-2017). Akmenika: Jurnal Akuntansi Dan Manajemen, 16(1). https://doi.org/10.31316/akmenika.v16i1.168

Christiawan, Y. J., Prasetyo, S. T., & Woentoro, A. P. (2020). The Effect of Committee Audit Characteristics and Reputation of Audit Firm on the Integrity of Financial Statement With Company Size as Moderating Variable. 158(Teams), 462–472. https://doi.org/10.2991/aebmr.k.201212.065

Curry, K., Banjarnahor, E., Diploma, P., & Keuangan, E. (2018). Financial Distress Pada Perusahaan Sektor Properti Go. 207–221.

Dethan, M. A. (2016). Audit Auditor : Suatu Pendekatan Teoritis. Journal of Management (SME’s), 2(1), 77–94.

Febrilyantri, C. (2020). Pengaruh Intellectual Capital, Size dan Leverage Terhadap Integritas Laporan Keuangan Pada Perusahaan Manufaktur Sektor Food and Beverage Tahun 2015-2018. Owner, 4(1), 267. https://doi.org/10.33395/owner.v4i1.226

Febriyanti, N., & Wahidahwati. (2020). Pengaruh Corporate Governance, Leverage Dan Investment Opportunity Set Terhadap Integritas Laporan Keuangan. Jurnal Ilmu Dan Riset Akuntansi, Vol. 9 No., 1–2020.

Hoesada, J., & Pradika, E. (2019). Integrity of Financial Statement: Big and Independent Are Not Guarantee. Journal of Accounting Finance and Auditing Studies (JAFAS), 5(1), 59–79. https://doi.org/10.32602/jafas.2019.3

Ikatan Akuntan Indonesia., 2015. Pernyataan Standar Akuntansi Keuangan (PSAK) No. 1 Laporan Keuangan, Jakarta: IAI.

Indrasari, A., Yuliandhari, W. S., & Triyanto, D. N. 2016, Pengaruh Komisaris Independen, Komite Audit, dan Financial Distress Terhadap Integritas Laporan Keuangan, Jurnal Akuntansi, 20(1), 117- 133.

Jensen, M. C., & Meckling, W. H. 1976. Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of financial economics, 3(4), 305-360.

Kurniawati. 2017. Pengaruh Mekanisme Good Corporate Governance, Set Kesempatan Investasi (IOS) dan Ukuran Perusahaan Terhadap Kualitas Laba. Jurnal Akuntansi Bisnis 9(2).

Kusumaningrum, A. W., & Murtanto. (2016). Seminar Nasional dan Call Paper Fakultas Ekonomi UNIBA Surakarta. Seminar Nasional Dan Call Paper Fakultas Ekonomi UNIBA Surakarta, September, 125–138.

Majidah, I. V. P. P. (2021). Pengaruh Intellectual Capital, Leverage dan Audit Tenure Terhadap Integritas Laporan Keuangan. E-Proceeding of Management, 8(6), 8270–8278.

Manuari, I. A. R., & Devi, N. L. N. S. (2021). Implikasi Mekanismecorporate Governance, Leverage, Audit Tenure dan Kualitas Audit Terhadap Integritas Laporan Keuangan. Journal of Applied Management and Accounting Science, 2(2), 116-131.

Nurbaiti, A., Lestari, T. U., & Thayeb, N. A. (2021). Pengaruh Corporate Governance, Financial Distress, dan Ukuran Perusahaan Terhadap Integritas Laporan Keuangan. Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi), 5(1), 758–771.

Nurjannah, L., & Pratomo, D. (2014). Pengaruh Komite Audit, Komisaris Independen Dan Kualitas Audit (Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2012 ). E-Proceeding of Management, 1(3), 99–105. ISSN : 2355-9357.

Oktapiyana, E., Dhiana, P., & Putri, M. A. (2018). Pengaruh Independensi, Mekanisme Corporate Good Governance, Dan Kualitas Audit Terhadap Integritas Laporan Keuangan Dengan Komisaris Independen Sebagai Variabel Intervening. Jurnal Ilmiah Akuntansi, 4(4), 1–26.

Permana, M. deni dwi, & Noviyanti, S. (2022). Effect of Independence, Corporate Governance, and Audit Quality on the Integrity of Financial Statements. Jurnal Kajian Akuntansi, 2(1), 61–76.

Rosliana, D. E., Abdul, R. D., & Usmar, D. (2019). Pengaruh Audit Tenure dan Struktur Corporate Governance Terhadap Integritas Laporan Keuangan. Akuntanpedia, 1(1), 1–29.

Santia, A. D., & Afriyenti, M. (2019). Analisis Pengaruh Mekanisme Corporate Governance Dan Audit Tenure Terhadap Integritas Laporan Keuangan. Jurnal Eksplorasi Akuntansi, 1(3), 1244–1258. https://doi.org/10.24036/jea.v1i3.140

Serly, V., & Helmayunita, N. (2019). The Correlation of Audit Fee, Audit Quality and Integrity of Financial Statement. 64(2017), 67–72. https://doi.org/10.2991/piceeba2-18.2019.9

Sudarno, S., & Yulia, N. (2015). Intellectual Capital : Pendefinisian, Pengakuan, Pengukuran, Pelaporan Dan Pengungkapan. Jurnal Akuntansi Universitas Jember, 10(2), 155. https://doi.org/10.19184/jauj.v10i2.1256

Tussiana, A. A., & Lastanti, H. S. (2018). Pengaruh Independensi, Kualitas Audit, Spesialisasi Industri Auditor Dan Corporate Governance Terhadap Integritas Laporan Keuangan. Media Riset Akuntansi, Auditing & Informasi, 16(1), 69–78. https://doi.org/10.25105/mraai.v16i1.2076

Wardani, R. K. (2016). Pengaruh Intellectual Capital Terhadap Integritas Laporan Keuangan. Seminar Nasional dan Call Paper Fakultas Ekonomi Uniba Surakarta, 285.

Werastuti, S. 2013. Pengaruh Auditor Clien Tenure, Deft Default, Reputasi Auditor, Ukuran Klien dan Kondisi Keuangan Terhadap Kualitas Audit Melalui Opini Audit Going Concert. Vokasi Jurnal Riset Akuntansi, 2(1).

Winasis, M. A., Guritno, Y., & Wijaya, S. Y. (2020). Pengaruh Ukuran Perusahaan, Financial Distress, dan Leverage terhadap Integritas Informasi Laporan Keuangan. 1, 46– 59.

Yulinda, N., Nasir, A., & Idrus, R. 2016. Pengaruh Komisaris Independen, Komite Audit, Leverage, Pergantian Auditor, dan Spesialisasi Industri Auditor Terhadap Integritas Laporan Keuangan (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2010-2013).

Published
2025-05-26
Section
Articles
Share |