Good Corporate Governance, Financial Distress dan Integritas Laporan Keuangan
DOI:
https://doi.org/10.35134/ekobistek.v13i2.791Keywords:
Gender Diversity, Audit Committee Competency, Institutional Ownership, Financial Distress, Integrity of Financial StatementsAbstract
Every financial report must have high integrity. For this reason, financial information must be accurate, honest, and accountable to stakeholders. This study aims to obtain empirical evidence of the effect of corporate governance and financial distress on the integrity of financial statements. The population in this study is infrastructure companies listed on the Indonesian Stock Exchange in 2019-2022. Using purposive sampling, there were 35 infrastructure companies in this research. The data analysis technique used is logistic regression. The results of this study indicate that gender diversity on board of directors and the frequency of board directors’meetings have a negative effect on the integrity of financial statements. Audit committee competency, institutional ownership, and financial distress have no effect on the integrity of financial statements
References
E. Savitri, Konservatisme Akuntansi Cara Pengukuran, Tinjauan Empiris dan Faktor-faktor yang Mempengaruhinya, 1st ed. Pekanbaru: Pustaka Sahila Yogyakarta, 2016.
S. Soetedjo, Pembahasan Pokok-pokok Pikiran Teori Akuntansi Vernon Kam, 1st ed. Airlangga University Press, 2009.
M. Tamrin and B. Maddatuang, Penerapan Konsep Good Corporate Governance Dalam Industri Manufaktur di Indonesia. Bogor: IPB Press, 2019.
B. C. Pratama, M. N. Innayah, A. Darmawan, N. Tubastuvi, and N. I. Inayati, Corporate Governance. Teori, Perspektif, dan Praktik, 1st ed. Purwokerto: UM Purwokerto Press, 2020.
S. Wulandari, H. N. . Ermaya, and A. A. . Mashuri, “Pengaruh Mekanisme Corporate Governance, Financial Distress, dan Audit Tenure terhadap Integritas Laporan Keuangan,” J. Akunida, vol. 7, no. 1, pp. 85–98, 2021, doi: 10.24036/jea.v1i3.140.
N. L. G. Novitasari and N. W. J. Martani, “Analisis Faktor-Faktor Yang Mempengaruhi Integritas Laporan Keuangan Pada Perusahaan Perbankan,” J. Appl. Manag. Account. Sci., vol. 3, no. 2, pp. 148–161, 2022, doi: 10.51713/jamas.v3i2.59.
M. C. Jensen and W. H. Meckling, “Theory of the firm: Managerial Behavior, Agency Costs, and Ownership Structure,” J. financ. econ., vol. 3, no. 4, pp. 305–360, 1976.
A. A. S. Fayad, A. H. Binti Mohd Ariff, and S. C. Ooi, “Dose board characteristics influence integrated reporting quality? Empirical evidence from an emerging market,” Cogent Econ. Financ., vol. 10, no. 1, 2022, doi: 10.1080/23322039.2022.2140907.
F. Vitolla, N. Raimo, and M. Rubino, “Board characteristics and integrated reporting quality: an agency theory perspective,” Corp. Soc. Responsib. Environ. Manag., vol. 1–12, Aug. 2019, doi: 10.1002/csr.1879.
A. Hasan, D. Aly, and K. Hussainey, “Corporate governance and financial reporting quality: a comparative study,” Corp. Gov., vol. 22, no. 6, pp. 1308–1326, 2022, doi: 10.1108/CG-08-2021-0298.
S. Anizar, M. Anastasia, A. Rahman, and J. B. Yanti, “Pengaruh Gender Terhadap Kualitas Laporan Keuangan Pada Perusahaan Manufaktur Terdaftar Di Bursa Efek Indonesia,” Owner, vol. 7, no. 1, pp. 156–163, 2023, doi: 10.33395/owner.v7i1.1366.
T. Cooray, A. D. N. Gunarathne, and S. Senaratne, “Does Corporate Governance Affect the Quality of Integrated Reporting?,” MDPI J., vol. 12, no. 10, pp. 1–30, 2020, doi: 10.3390/su12104262.
R. E. Suhendra and Majidah, “The Influence of Corporate Governance, Factors Of Auditors, And Gender Diversification on Integrity of Financial Statements,” J. Akuntansi, Manaj. dan Ekon., vol. 22, no. 3, pp. 1–7, 2020, doi: 10.32424/1.jame.2020.22.3.2347.
F. Dharma, L. Ulviana, and Y. Amelia, “Pengaruh Board Diversity Terhadap Konservatisme Akuntansi (Studi Empiris Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia 2017-2019),” J. Akunt. Bisnis dan Ekon., vol. 8, no. 1, pp. 2115–2130, 2022, doi: 10.33197/jabe.vol8.iss1.2022.938.
N. T. T. Phuong and D. N. Hung, “Board of directors and financial reporting quality in Vietnam listed companies,” Int. J. Financ. Res., vol. 11, no. 4, pp. 296–305, 2020, doi: 10.5430/ijfr.v11n4p296.
I. Istiantoro, A. Paminto, and H. Ramadhani, “Pengaruh Struktur Corporate Governance terhadap Integritas Laporan Keuangan Perusahaan pada Perusahaan LQ45 yang Terdaftar di BEI,” Akuntabel, vol. 14, no. 2, p. 157, 2017, doi: 10.29264/jakt.v14i2.1910.
D. E. Pertiwi, “Pengaruh Karakteristik Komite Audit Terhadap Kualitas Laporan Keuangan Perusahaan Non Keungan Dengan Kualitas Audit Sebagai Variabel Moderasi,” J. Fairness, vol. 9, no. 3, pp. 215–228, 2019, doi: 10.33369/fairness.v9i3.15240.
I. P. Sofia, “Pengaruh Komite Audit Terhadap Integritas Laporan Keuangan Dengan Whistleblowing System Sebagai Variabel Moderasi,” J. Ris. Akunt. Terpadu, vol. 11, no. 2, pp. 192–207, 2018, doi: 10.35448/jrat.v11i2.4260.
W. A. Inawati, M. Muslih, and Kurnia, “Pengaruh Kompetensi Komite Audit, Kepemilikan Manajemen Dan Ukuran Dewan Komisaris Terhadap Kualitas Laporan Keuangan,” J. Bisnis dan Akunt., vol. 23, no. 1, pp. 121–132, 2021, doi: 10.34208/jba.v23i1.858.
N. Mutmainnah and R. Wardhani, “Analisis Dampak Kualitas Komite Audit Terhadap Kualitas Laporan Keuangan,” J. Akunt. dan Keuang. Indones., vol. 10, no. 2, pp. 147–170, 2013, doi: 10.21002/jaki.2013.08.
F. N. Sukarna and T. Mildawati, “Pengaruh Good Corporate Governance dan Kinerja Keuangan Perusahaan Terhadap Tingkat kesehatan Keuangan,” J. Ilmu dan Ris. Akunt., vol. 5, no. 10, pp. 1–23, 2016.
L. Azzah and N. N. A. Triani, “Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, Komisaris Independen, dan Leverage terhadap Integritas Laporan Keuangan,” J. Akunt. Unesa, vol. 9, no. 3, May 2021, doi: 10.26740/akunesa.v9n3.p64-76.
A. Nurbaiti, T. Lestari, Utami, and N. Thayeb, Alyani, “Pengaruh Corporate Governance, Financial Distress, Dan Ukuran Perusahaan Terhadap Integritas Laporan Keuangan,” J. Ilm. MEA (Manajemen, Ekon. dan Akuntansi), vol. 5, no. 1, pp. 758–771, 2021, doi: 10.31955/mea.v5i1.495.
N. P. Maharani and Y. Khristiana, “Determinan Integritas Laporan Keuangan Perusahaan Manufaktur,” J. Buana Akunt., vol. 7, no. 1, pp. 83–96, 2022, doi: 10.36805/akuntansi.v7i1.2176.
I. A. R. Manuari and N. L. N. S. Devi, “Implikasi Mekanisme Corporate Governance, Leverage, Audit Tenure dan Kualitas Audit Terhadap Integritas Laporan Keuangan,” J. Appl. Manag. Account. Sci., vol. 2, no. 2, pp. 116–131, Jun. 2021, doi: 10.51713/jamas.v2i2.40.
A. Indrasari, W. S. Yuliandhari, D. Dedik, and N. Triyanto, “Pengaruh Komisaris Independen, Komite Audit, dan Financial Distress Terhadap Integritas Laporan Keuangan,” J. Akunt., vol. 20, no. 1, pp. 117–133, Jan. 2016, doi: 10.24912/ja.v20i1.79.
S. Terjesen, E. B. Couto, and P. M. Francisco, “Does the presence of independent and female directors impact firm performance? A multi-country study of board diversity,” J. Manag. Gov., vol. 20, no. 3, pp. 447–483, 2016, doi: 10.1007/s10997-014-9307-8.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Jurnal Ekobistek
This work is licensed under a Creative Commons Attribution 4.0 International License.
