Published: 2026-06-01

Pengaruh Corporate Governance dan Kualitas Audit Terhadap Integritas Laporan Keuangan Pada BUMN 2021-2024

DOI: 10.35870/jemsi.v12i3.6308

Gracia Juliana Sumadi, Febryanti Simon
  • Gracia Juliana Sumadi: Universitas Pradita
  • Febryanti Simon: Universitas Pradita
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Abstract

The integrity of financial statements is a fundamental element in maintaining stakeholder trust in a company’s financial information. However, the phenomenon of financial statements that do not reflect actual information still frequently occurs, including within state-owned enterprises (SOEs) and their subsidiaries. This condition indicates that maintaining the integrity of financial statements remains a challenge requiring greater attention, as many companies still neglect the principle of prudence in  financial reporting. The purpose of this study was to determine empirically the influence of independent commissioner, audit committee, and audit quality on the integrity of financial statements in state-owned enterprises (SOEs) and their subsidiaries that listed on Indonesia Stock Exchange (IDX) for the 2021-2024 period. This study used a quantitative method using purposive sampling with a sample of 18 companies that met the criteria. Data analysis was conducted using multiple linear with IBM SPSS 26.0. The result shows that audit quality has a positive significant effect on the integrity of financial statements. Meanwhile, independent commissioners and audit committees have no significant effect on the integrity of financial statements. These findings suggest that supervisory function is not yet optimal in ensuring that financial information is presented transparently and reflect the company’s actual condition.

Keywords

Integrity of Financial Statements; Audit Committees; Audit Quality; Independent Commissioner

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How to Cite

Sumadi, G. J., & Simon, F. (2026). Pengaruh Corporate Governance dan Kualitas Audit Terhadap Integritas Laporan Keuangan Pada BUMN 2021-2024. JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 12(3), 2387-2398. https://doi.org/10.35870/jemsi.v12i3.6308
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.

  • Issue: Vol. 12 No. 3 (2026)

  • Section: Articles

  • Published: 2026-06-01

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Author Biographies
Gracia Juliana Sumadi, Universitas Pradita
Google Scholar ResearchGate ORCID

Program Studi Akuntansi, Fakultas Manajemen dan Humaniora, Universitas Pradita, Tangerang, Indonesia.

Febryanti Simon, Universitas Pradita
Google Scholar ResearchGate ORCID

Program Studi Akuntansi, Fakultas Manajemen dan Humaniora, Universitas Pradita, Tangerang, Indonesia.

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