Pengaruh Komisaris Independen, Kepemilikan Institusional, Financial Distress, Reputasi KAP dan Spesialisasi Industri Auditor terhadap Integritas Laporan Keuangan pada Perusahaan Manufaktur Sektor Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2017-2020

Abstract

This study aims to examine the effect of independent commissioners, institutional ownership, financial distress, KAP reputation, auditor industrial specialization on the integrity of financial statements in manufacturing companies of the consumer goods sector listed on the IDX in 2017-2020. The population of this research is 140 manufacturing companies. The sampling method used was purposive sampling. Research data were obtained from audited financial reports, independent auditors' reports as well as annual reports from sample companies downloaded from the IDX website, namely www.idx.co.id. The data analysis technique used is descriptive statistical analysis, test of classical assumptions, multiple linear regression analysis and hypothesis test. The results of this study indicate partially or individually, financial distress has an effect but is not significant, and KAP reputation has a significant effect on the integrity of financial statements. However, independent commissioners, institutional ownership, and auditor industrial specialization partially have no insignificant effect on the integrity of financial statements. However, simultaneously independent commissioners, institutional ownership, financial distress, KAP reputation, auditor industrial specialization have a significant effect on the integrity of financial statements.