Effects of Independent Commissioners, Audit Committees, Leverage, and Audit Tenure on Financial Statement Integrity

Abstract

Research aims: This study examines the effect of independent commissioners, audit committees, audit quality, leverage, and audit tenure on the integrity of financial statements in infrastructure companies listed on the Indonesia Stock Exchange during 2022–2024.

Design/Methodology/Approach: This study employed a quantitative research design using a purposive sampling technique. Secondary data was collected from 69 companies in the infrastructure sector listed on the IDX. The data was analyzed using STATAMP ver 17 software.

Research findings:  The result indicate that independent commissioners, audit committees, and audit quality have a positive and significant effect on the integrity of financial statement. Meanwhile, leverage and audit tenure do not have a significant effect on the integrity of financial statement.

Theoretical contribution/ Originality:. This study contributes to accounting literature by examining the influence of independent commissioners, audit committees, audit quality, leverage, and audit tenure on the integrity of financial statements.

Practitioner/Policy implication: The findings suggest considering other variables that affect the integrity of financial statements, such as independent commissioners, audit committees, audit quality, leverage, and audit tenure.

Research limitation/Implication: This study explains a portion of the variation in financial statement integrity, while the remaining variation may be influenced by other factors that were not included in the research model.