Pengaruh Kualitas Audit, Komite Audit, dan Ukuran Perusahaan terhadap Integritas Laporan Keuangan

Abstract

This research aims to examine the effect of audit quality, audit committee, and firm size on financial reporting integrity in energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The population consisted of 91 energy sector companies listed on the IDX as of 2024. The sample was selected using a purposive sampling technique, resulting in 51 companies that met the predetermined criteria. Data processing was conducted using Microsoft Excel 2019, while the empirical analysis employed panel data regression using EViews 12. The results indicate that audit quality, audit committee, and firm size simultaneously affect financial reporting integrity. Partially, audit quality has a significant effect on financial reporting integrity, whereas the audit committee and firm size do not have a significant effect on financial reporting integrity. The results of this study demonstrate the importance of audit quality in supporting the integrity of financial reporting in energy sector companies. These findings can be used as a basis for companies to improve their monitoring and reporting mechanisms to maintain the quality and integrity of financial information.