FINANCIAL DISTRESS, LEVERAGE, TENURE AUDITS, AND COMPANY SIZE AGAINST REPORT INTEGRITY FINANCE IN STATE-OWNED COMPANIES THAT LISTED ON THE INDONESIA STOCK EXCHANGE
DOI:
https://doi.org/10.36277/mreko.v4i1.570Keywords:
Financial Distress, Leverage, Audit Tenure, Company Size, Financial Statement IntegrityAbstract
The purpose of this study is to determine the influence of financial distress, leverage, audit tenure, and company size on the integrity of financial statements. The data used in this study is secondary data on State-Owned Enterprises (SOEs) for the 2022-2024 period. The data collection technique uses the purposive sampling method. The data analysis method uses multiple linear regression. The results of the analysis show that financial distress has no effect on the integrity of financial statements. Tenure audits have no effect on the integrity of financial statements. The size of the company has no effect on the integrity of the financial statements. Meanwhile, leverage affects the integrity of financial statements.
References
Arista, S., Wahyudi, T., & Yusnaini, Y. (2019). The Influence of Corporate Governance Structure and Tenure Audit on the Integrity of Financial Statements. AKUNTABILITAS: Jurnal Penelitian Dan Pengembangan Akuntansi, 12(2), 81–98.
Aviannie, W., Ajengtiyas, A., & Samin. (2020). Determination of the financial distress of state-owned companies in Indonesia. Business Management, Economic, and Accounting, 1(1), 587–601.
Ayem, S., & Yuliana, D. (2019). The Influence of Auditor Independence, Audit Quality, Profit Management, and Independent Commissioners on the Integrity of Financial Statements (Case Study on Banking Companies Listed on the IDX Periode 2014-2017). Akmenika: Jurnal Akuntansi Dan Manajemen, 16(1).
Desi, A. V. (2022). The Effect of Corporate Governance Mechanisms, Audit Tenure and Company Size on the Integrity of Financial Statements (Empirical Study on State-Owned Companies Listed on the IDX in 2014-2018). Jurnal Riset Akuntansi Tirtayasa, 07(01), 1–17.
Fajar, M., & Nurbaiti, A. (2020). The Influence of Corporate Governance and Company Size on the Integrity of Financial Statements. Jurnal Mitra Manajemen, 4(6), 843–855.
Fatimah, S., Putu Agustinawati, N., & Petro, S. (2020). The Effect of Corporate Governance Mechanisms, Audit Tenure, Company Size and Leverage on the Integrity of Financial Statements (Empirical Study on State-Owned Companies Listed on the Indonesia Stock Exchange). Neraca: Jurnal Pendidikan Ekonomi, 5(2), 1–13.
Ghozali, I. (2018). Multivariate analysis application with IBM SPSS 25 9th edition program.
Herada, F. M., & Dwijayanti, S, P. F. (2022). The Effect of Corporate Governance and Financial Distress Mechanisms on the Integrity of Financial Statements. Jurnal Ilmiah Mahasiswa Akuntansi, 11(1), 24–37.
Idawati, W. (2020). Analisis Financial Distress : Operating Capacity, Leverage, Dan Profitabilitas. Jurnal Akuntansi Bisnis, 13(1), 1–10.
Liliany, & Arisman, A. (2021). The Effect of Company Size, Managerial Ownership, and Financial Distress on the Integrity of Financial Statements (Empirical Study on Consumer Goods Industry Companies Listed on the IDX in 2017-2019). Publikasi Riset Mahasiswa Akuntansi, 2(2), 121–134.
Manuari, I. A. R., & Devi, N. L. N. S. (2021). Implications of corporate governance mechanisms, leverage, audit tenure and audit quality on the integrity of financial statements. Journal of Applied Management and Accounting Science, 2(2), 116–131.
Novianti, S., & Isynuwardhana, D. (2021). The Influence of Independent Commissioners, Leverage, and Institutional Ownership on the Integrity of Financial Statements. Jurnal Pendidikan Akuntansi Dan Keuangan, 9(1), 64–73.
Nurbaiti, A., Lestari, T. U., & Thayeb, N. A. (2021). The Influence of Corporate Governance, Financial Distress, Company Size on the Integrity of Financial Statements. Jurnal Ilmiah MEA (Manajemen, Ekonomi, Dan Akuntansi), 5(1), 758–771.
Palebangan, I. V. P., & Majidah. (2021). The Effect of Intellectual Capital, Leverage and Audit Tenure on the Integrity of Financial Statements. E-Proceeding of Management, 8(6), 8270–8278.
Saad, B., & Abdillah, A. F. (2019). Analysis of the Influence of Company Size, Leverage, Audit Tenure, and Financial Distress on the Integrity of Financial Statements. Oikonomia: Jurnal Manajemen, 15(1), 70–85.
Sari, N. P. I. P., Merawati, L. K., & Tandio, D. R. (2022). The Effect of Institutional Ownership, Managerial Ownership, Profitability, Leverage and Company Size on the Integrity of Financial Statements of Manufacturing Companies on the Indonesia Stock Exchange for the Period 2018-2020. Jurnal Kharisma, 4(1), 189–198.
Setiowati, D., Nugraha, G. A., Priyatama, T., Wijaya, M., Danuta, K. S., & Wulandari, Y. (2022). The Influence of Company Size, Audit Committee, and Financial Distress on the Integrity of Financial Statements. Jurnal Ekonomi Dan Bisnis Universitas Wijayakusuma Purwokerto, 795–802.
Silalahi, T. (2019). The Effect of Audit Quality, Audit Tenure and Company Size on the Integrity of Financial Statements (Empirical Study on State-Owned Companies Listed on the Indonesia Stock Exchange in 2016-2019). Jurnak Ekonomi Dan Bisnis, Universitas Brawijaya, 7(1), 1–33.
Sucitra, K., Sari, R., & Widyastuti, S. (2020). The Influence of Profit Management, Tenure Audit and Independent Commissioners on the Integrity of Financial Statements. Konferensi Riset Nasional Ekonomi, Manajamen, Dan Akuntansi, 2, 713–727.
Suzan, L., & Wulan, D. (2022). The Effect of Leverage, Managerial Ownership, and Company Size on the Integrity of Financial Statements. Jurnal Analisa Akuntansi Dan Perpajakan, 6(September), 127–140.
Wahyuni, P. D. (2022). The Influence of Good Corporate Governance, Leverage and Audit Quality on the Integrity of Financial Statements in State-Owned Enterprises. Jurnal Akuntansi Bisnis, 15(1), 61–73.
Wijaya, T. (2022). The Influence of Independent Commissioners, Audit Committees, and Financial Distress on the Integrity of Financial Statements. Jurnal Ilmiah Ekonomi Dan Bisnis, 11(1), 117.
Wulandari, S., Ermaya, H. N. ., & Mashuri, A. A. . (2021). The Effect of Corporate Governance Mechanisms, Financial Distress, and Audit Tenure on the Integrity of Financial Statements. Jurnal Akunida, 7(1), 85–98.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Wiwik Saraswati, Dika Karlinda , Winda Lestari
This work is licensed under a Creative Commons Attribution 4.0 International License.
You are free to:
Share - copy and redistribute the materials in any medium or format for any purpose, even for commercial purposes.
Adapt - compose, change and develop the material for any purpose, even for commercial purposes.
The licensor cannot revoke these freedoms as long as you follow the license terms.
With the following conditions:
Attribution - you must give appropriate credit, provide a link to the license, and indicate if changes have been made. You may do so in a reasonable manner, but not in any way that suggests that the licensor endorses you or your use.
No additional restrictions - You may not implement legal provisions or technological measures that legally restrict others from doing anything permitted by the license.
Notice:
You do not have to comply with the license for elements of the material that are in the public domain or where your use is permitted by an applicable exclusion or restriction.
No warranties are given. This license may not grant all the permissions necessary for your intended use. For example, other rights such as publicity, privacy, or moral rights may limit how you use the material.
