Published: 2025-08-01
Integritas Laporan Keuangan di Sektor Perbankan Indonesia: Peran Komite Audit, Good Corporate Governance, dan Kualitas Audit dalam Mencegah Kecurangan
DOI: 10.35870/jemsi.v11i4.4414
Abstract
This study aims to analyze the effect of audit quality, audit committee, and good corporate governance (GCG) on the integrity of financial statements in the banking sector in Indonesia. Financial statement integrity is a crucial aspect in promoting corporate transparency and accountability. This research employs a quantitative approach using multiple linear regression analysis on secondary data obtained from annual reports and financial statements of banking companies listed on the Indonesia Stock Exchange during the period of 2019–2023. The results indicate that audit quality, audit committee, and good corporate governance significantly influence the integrity of financial statements. These findings underscore the importance of both internal and external oversight in enhancing the reliability of corporate financial reporting.
Keywords
Audit Quality; Audit Committee; Good Corporate Governance; Financial Statement Integrity; Banking Sector
Article Information
This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.
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Issue: Vol. 11 No. 4 (2025)
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Section: Articles
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Published: 2025-08-01
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License: CC BY 4.0
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Copyright: © 2025 Authors
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DOI: 10.35870/jemsi.v11i4.4414
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Randy Kuswanto, Sekolah Tinggi Ilmu Ekonomi Wiyatamandala
Sekolah Tinggi Ilmu Ekonomi Wiyatamandala, Program Studi Akuntansi, Jl. Mangga Dua Raya No.8, Kota Jakarta Barat, Daerah Khusus Ibukota Jakarta, Indonesia.
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