Pengaruh Audit Tenure, Kepemilikan Manajerial, dan Ukuran Perusahaan terhadap Integritas Laporan Keuangan

https://doi.org/10.35912/jakman.v5i4.3301
Published: Sep 27, 2024

Abstract:

Purpose: This study examined the impact of audit tenure, managerial ownership, and company size on the integrity of financial statements.

Methodology: The sample was selected using purposive sampling, resulting in 29 companies and 77 data points from transportation and logistics companies listed on the Indonesia Stock Exchange during the period 2020-2022. Secondary data from the annual reports were analyzed using multiple linear regression.

Results: Company size affects the integrity of financial statements, whereas audit tenure and managerial ownership do not.

Limitations: The study is limited by measuring audit tenure as the number of years a Public Accounting Firm has engaged with a client, going back up to six years. Additionally, only one measurement tool–accounting conservatism–was used.

Contribution: The findings are expected to enhance the understanding of financial statement integrity for both internal users, such as management, and external users, such as creditors and investors, aiding in making informed decisions. Furthermore, this study contributes to the literature by expanding the determinants of financial statement integrity in transportation and logistics companies.

Novelty: This study addresses gaps in previous research, employs STATA software, focuses on the transportation and logistics sector, and covers the most recent period.

Keywords:
1. Financial Statement Integrity
2. Audit Tenure
3. Managerial Ownership
4. Company Size
Authors:
1 . Elvita Sabat Uly Vera Galingging
2 . Eko Yulianto
View PDF
How to Cite
Galingging, E. S. U. V., & Yulianto, E. . (2024). Pengaruh Audit Tenure, Kepemilikan Manajerial, dan Ukuran Perusahaan terhadap Integritas Laporan Keuangan . Jurnal Akuntansi, Keuangan, Dan Manajemen, 5(4), 467–479. https://doi.org/10.35912/jakman.v5i4.3301
Download Citation
  1. Endnote/Zotero/Mendeley (RIS)
  2. BibTeX

Downloads

Download data is not yet available.
Issue & Section
Vol. 5 No. 4 (2024): September
Articles
Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

References

    Almarayeh, T. (2024). Audit committees’ independence and earnings management in developing countries: evidence from MENA countries. Journal of Financial Reporting and Accounting. https://doi.org/10.1108/JFRA-11-2023-0652

    Aprilia, H. D. S., & Sulindawati, N. L. G. E. (2022). Pengaruh Financial Distress, Leverage, Audit TenureDan Ukuran Perusahaan Terhadap Integritas LaporanKeuangan (Studi Empiris Pada Perusahaan Bumn YangTerdaftar Di Bursa Efek Indonesia Periode Tahun 2015-2019). JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi ), 13, 1221–1232.

    Arnita Telaumbanua, F., & Artikel, J. (2024). Pengaruh Kepemilikan Institusional, Manajerial, Ukuran Perusahaan dan Leverage Terhadap Integritas Laporan Keuangan (Pada Perusahaan Sektor Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2017-2020) (Vol. 1, Issue 1).

    Ashfaq, K., Riaz, A., & Ilyas, S. (2023). Non-Audit Services and Audit Quality: Moderating Role of Audit Partner Attributes. 2(1).

    Auliyah, A. H. F., Fitriyani, D., & Herawaty, N. (2022). Analisis Pengaruh Ukuran KAP, Audit Tenure, Audit Fee dan Independensi Auditor Terhadap Integritas Laporan Keuangan. Jurnal Ilmiah Universitas Batanghari Jambi, 22(1), 272. https://doi.org/10.33087/jiubj.v22i1.2012

    Azizah, F. N., Hermi, H., & Firdayetti, F. (2023). Pengaruh Financial Distress, Audit Tenure dan Komisaris Independen Terhadap Integritas Laporan Keuangan dengan Kualitas Audit Sebagai Variabel Moderasi. Indo-Fintech Intellectuals: Journal of Economics and Business, 3(2), 295–309. https://doi.org/10.54373/ifijeb.v3i2.124

    Christiane, G. S., Indrabudiman, A., & Handayani, W. S. (2022). Pengaruh Leverage, Profitabilitas, Ukuran Perusahaan, Kompleksitas Operasi Perusahaan, dan Reputasi Auditor terhadap Audit Delay. Jurnal Akuntansi, Keuangan, Dan Manajemen, 3(3), 263–278. https://doi.org/10.35912/jakman.v3i3.1297

    Fatimah, S., Putu Agustinawati, N., & Petro, S. (2020). Pengaruh Mekanisme Corporate Governance, Audit Tenure,Ukuran Perusahaan Dan Leverage Terhadap Integritas Laporan Keuangan (Studi Empiris Pada Perusahaan BUMN Yang Terdaftar Di Bursa Efek Indonesia). Neraca: Jurnal Pendidikan Ekonomi, 5(2), 1–13. https://doi.org/10.33084/neraca.v5i2.1418

    Fauziah, M. R., Astuti, S., & Sutoyo, S. (2023). Pengaruh Ukuran Perusahaan, Struktur Corporate Governance dan Corporate Social Responsibility (CSR) Terhadap Integritas Laporan Keuangan. Reviu Akuntansi Dan Bisnis Indonesia, 7(2), 335–349. https://doi.org/10.18196/rabin.v7i2.17180

    Fauziah, S. N., & Panggabean*, R. R. (2019). Factors Affecting the Integrity of Manufacturing Company Financial Statements in Indonesian Stock Exchange and Malaysian Stock Exchange. International Journal of Recent Technology and Engineering (IJRTE), 8(4), 2252–2259. https://doi.org/10.35940/ijrte.d7141.118419

    Handoko, B. L., Armand, W. K., Marpaung, A. T., & Maria, S. Y. (2019). Effect of financial liquidity, audit rotation and audit tenure on financial statement fraud. International Journal of Engineering and Advanced Technology, 9(1), 3326–3331. https://doi.org/10.35940/ijeat.A1487.109119

    Heliani, Nur Hidayah K Fadhilah, & Meutia Riany. (2023). Analisis Pengaruh Profitabilitas, Ukuran Perusahaan Dan Leverage Terhadap Nilai Perusahaan. Jurnal Aktiva?: Riset Akuntansi Dan Keuangan, 5(1), 16–31. https://doi.org/10.52005/aktiva.v5i1.177

    Islam, U., Sultan, N., & Riau, S. K. (2023). Faktor-faktor yang mempengaruhi Integritas Laporan Keuangan (Studi Pada Perusahaan BUMN yang Terdaftar di BEI Periode 2020-2022) Andri Novius (Vol. 1, Issue 3).

    Jensen, M. C., & Meckling, W. H. (1976). Theory Of The Firm: Managerial Behavior, Agency Costs And Ownership Structure. In Journal of Financial Economics (Vol. 3). Q North-Holland Publishing Company.

    Joni Saputra, A., & Artikel, R. (2023). Pengaruh Audit Tenure, Reputasi Kantor Akuntan Publik (KAP), dan Latar Belakang Pendidikan terhadap Kualitas Audit Wilayah Batam (The Influence of Tenure Audits, Reputation of Public Accounting Firms (KAP), and Educational Background on Audit Quality in the Batam Region). 4(3), 209–219. https://doi.org/10.35912/jakman.v4i2.1814

    Kapkiyai, C., Cheboi, J., & Komen, J. (2020). Audit Committee Effectiveness and Earnings Management Among Publicly Listed Firms in Kenya. SEISENSE Journal of Management, 3(2), 31–44. https://doi.org/10.33215/sjom.v3i2.292

    Kusuma Indawati Halim. (2021). The Impact Of Financial Distress, Audit Committee, And Firm Size On The Integrity Of Financial Statements. JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi, 8(2), 223–233. https://doi.org/10.30656/jak.v8i2.2723

    Leng, M. W., Sulaiman, N. A., & Jalil, A. A. (2022a). The Audit Committees, Internal Audit and External Audit Quality Effects on Earnings Management: An Analysis of Malaysian Government-Linked Companies. Jurnal Pengurusan, 66. https://doi.org/10.17576/pengurusan-2022-66-05

    Leng, M. W., Sulaiman, N. A., & Jalil, A. A. (2022b). The Audit Committees, Internal Audit and External Audit Quality Effects on Earnings Management: An Analysis of Malaysian Government-Linked Companies. Jurnal Pengurusan, 66. https://doi.org/10.17576/pengurusan-2022-66-05

    Mahendra, C. A., & Syofyan, E. (2023). Pengaruh Financial Distress, Audit Report Lag dan Audit Tenure terhadap Integritas Laporan Keuangan: Studi Empiris pada Perusahaan BUMN yang terdaftar di Bursa Efek Indonesia. Jurnal Eksplorasi Akuntansi, 5(1), 385–397. https://doi.org/10.24036/jea.v5i1.659

    Meiryani, Fahlevi, M., Robbani, A. I., Winoto, A., Salim, G., Purnomo, A., & Lusianah. (2023). FACTORS AFFECTING THE INTEGRITY OF FINANCIAL STATEMENTS. Corporate Governance and Organizational Behavior Review, 7(3), 211–227. https://doi.org/10.22495/cgobrv7i3p17

    Mukoffi, A., As’adi, ;, Luh, ;, Ekasari, D., Sukarno, ;, Wibisono, H., Lusia, ;, Akuntansi, S. P., Tunggadewi, T., & Timur, J. (2023). Integritas laporan keuangan: tinjauan terhadap peran ukuran KAP, komisaris independen, dan struktur tata kelola perusahaan. In Jurnal Paradigma Ekonomika (Vol. 18, Issue 4). https://www.cnbcindonesia.com

    Mulyadi, R., Eka Jaya Ramdhani, H., & Suheny, E. (2022). The Effect of Corporate Governance, Audit Quality, and Auditor Industry Specialization on the Integrity of Financial Statements. Journal of Applied Business, Taxation and Economics Research, 1(3), 231–242. https://doi.org/10.54408/jabter.v1i3.43

    Nipper, M. (2021a). The role of audit committee chair tenure—A German perspective. International Journal of Auditing, 25(3), 716–732. https://doi.org/10.1111/ijau.12245

    Nipper, M. (2021b). The role of audit committee chair tenure—A German perspective. International Journal of Auditing, 25(3), 716–732. https://doi.org/10.1111/ijau.12245

    Nurhayati, N., & Halmawati, H. (2023). Faktor-Faktor yang Mempengaruhi Integritas Laporan Keuangan:Studi Empiris pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2021. Jurnal Eksplorasi Akuntansi, 5(2), 675–690. https://doi.org/10.24036/jea.v5i2.786

    Raza, H., Indriani, P., & Ilham, R. N. (2023). Influence of Audit Tenure and Size of Public Accounting Firm on Behavior of Integrity Financial Statements Integrity with the Committee Audit as Moderating Variable in Sub Companies Computer Services and Electronic Devices Sector. International Journal of Professional Business Review, 8(7), e02762. https://doi.org/10.26668/businessreview/2023.v8i7.2762

    Reschiwati, & Aryanty, S. N. (2024). Independensi Auditor , Struktur Corporate Governance , dan Kualitas Audit?: Implikasinya Pada Integritas Laporan Keuangan Auditor Independence , Corporate Governance Structure , and Audit Quality?: Implications for the Integrity of Financial Reports. Jurnal Riset Akuntansi Dan Auditing, 11(1), 45–63. https://doi.org/10.55963/jraa.v11i1.638

    Riswan, Nurdiono, Evana, E., & Dan Agrianti. (2020). Effects of moderating variables on audit tenure and audit quality. International Journal of Scientific and Technology Research, 9(3), 431–439.

    Rizky, M. D., Annisya, N., Putri, M., Mariawasi, I., & Nugraha, T. P. (2024a). The Effect of Audit Committee and Audit Quality on Earnings Management in Manufacturing Companies in Bei. Journal Markcount Finance, 2(1), 168–178. https://doi.org/10.55849/jmf.v2i1.675

    Saad, B., & Abdillah, A. F. (2019). Analisis Pengaruh Ukuran Perusahaan, Leverage, Audit Tenure, Dan Financial Distress Terhadap Integritas Laporan Keuangan. Oikonomia: Jurnal Manajemen, 15(1), 70–85. https://doi.org/10.47313/oikonomia.v15i1.645

    Santos-Jaén, J. M., Martín de Almagro Vázquez, G., & Valls Martínez, M. D. C. (2023). Is earnings management impacted by audit fees and auditor tenure? An analysis of the Big Four audit firms in the US market. Oeconomia Copernicana, 14(3), 899–934. https://doi.org/10.24136/oc.2023.027

    Santoso, S. D., & Andarsari, P. R. (2022). Pengaruh Kepemilikan Manajerial, Ukuran Perusahaan dan Kualitas Audit Terhadap Integritas Laporan Keuangan. Owner, 6(1), 690–700. https://doi.org/10.33395/owner.v6i1.585

    Spence Michael. (1973). Spence1973. The Quarterly Journal of Economics, 87(3), 355–374. http://www.jstor.org/stable/1882010

    Sugiyono. (2015). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta.

    Sugiyono. (2022). Metode Penelitian Kuantitatif. Bandung: Alfabeta.

    Verawaty, V., & Robika, I. (2023). Faktor-Faktor Yang Mempengaruhi Integritas Laporan Keuangan Di BEI. Jurnal Ilmiah Ekonomi Dan Bisnis Universitas Multi Data Palembang Faktor-Faktor, 13(1), 55–67.

    Vivian Susanto, & Khairudin. (2024). Financial Statement Integrity: The Role Of Audit Tenure, Kap Size, And Audit Fee. International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC), 2(1), 152–167. https://doi.org/10.61990/ijamesc.v2i1.182

    Yendrawati, R., & Farid Hidayat, M. (2021). Determinants of financial statements integrity. Jurnal Akuntansi Dan Auditing Indonesia, 25(2). https://doi.org/10.20885/jaai.vol25.i

  1. Almarayeh, T. (2024). Audit committees’ independence and earnings management in developing countries: evidence from MENA countries. Journal of Financial Reporting and Accounting. https://doi.org/10.1108/JFRA-11-2023-0652
  2. Aprilia, H. D. S., & Sulindawati, N. L. G. E. (2022). Pengaruh Financial Distress, Leverage, Audit TenureDan Ukuran Perusahaan Terhadap Integritas LaporanKeuangan (Studi Empiris Pada Perusahaan Bumn YangTerdaftar Di Bursa Efek Indonesia Periode Tahun 2015-2019). JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi ), 13, 1221–1232.
  3. Arnita Telaumbanua, F., & Artikel, J. (2024). Pengaruh Kepemilikan Institusional, Manajerial, Ukuran Perusahaan dan Leverage Terhadap Integritas Laporan Keuangan (Pada Perusahaan Sektor Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2017-2020) (Vol. 1, Issue 1).
  4. Ashfaq, K., Riaz, A., & Ilyas, S. (2023). Non-Audit Services and Audit Quality: Moderating Role of Audit Partner Attributes. 2(1).
  5. Auliyah, A. H. F., Fitriyani, D., & Herawaty, N. (2022). Analisis Pengaruh Ukuran KAP, Audit Tenure, Audit Fee dan Independensi Auditor Terhadap Integritas Laporan Keuangan. Jurnal Ilmiah Universitas Batanghari Jambi, 22(1), 272. https://doi.org/10.33087/jiubj.v22i1.2012
  6. Azizah, F. N., Hermi, H., & Firdayetti, F. (2023). Pengaruh Financial Distress, Audit Tenure dan Komisaris Independen Terhadap Integritas Laporan Keuangan dengan Kualitas Audit Sebagai Variabel Moderasi. Indo-Fintech Intellectuals: Journal of Economics and Business, 3(2), 295–309. https://doi.org/10.54373/ifijeb.v3i2.124
  7. Christiane, G. S., Indrabudiman, A., & Handayani, W. S. (2022). Pengaruh Leverage, Profitabilitas, Ukuran Perusahaan, Kompleksitas Operasi Perusahaan, dan Reputasi Auditor terhadap Audit Delay. Jurnal Akuntansi, Keuangan, Dan Manajemen, 3(3), 263–278. https://doi.org/10.35912/jakman.v3i3.1297
  8. Fatimah, S., Putu Agustinawati, N., & Petro, S. (2020). Pengaruh Mekanisme Corporate Governance, Audit Tenure,Ukuran Perusahaan Dan Leverage Terhadap Integritas Laporan Keuangan (Studi Empiris Pada Perusahaan BUMN Yang Terdaftar Di Bursa Efek Indonesia). Neraca: Jurnal Pendidikan Ekonomi, 5(2), 1–13. https://doi.org/10.33084/neraca.v5i2.1418
  9. Fauziah, M. R., Astuti, S., & Sutoyo, S. (2023). Pengaruh Ukuran Perusahaan, Struktur Corporate Governance dan Corporate Social Responsibility (CSR) Terhadap Integritas Laporan Keuangan. Reviu Akuntansi Dan Bisnis Indonesia, 7(2), 335–349. https://doi.org/10.18196/rabin.v7i2.17180
  10. Fauziah, S. N., & Panggabean*, R. R. (2019). Factors Affecting the Integrity of Manufacturing Company Financial Statements in Indonesian Stock Exchange and Malaysian Stock Exchange. International Journal of Recent Technology and Engineering (IJRTE), 8(4), 2252–2259. https://doi.org/10.35940/ijrte.d7141.118419
  11. Handoko, B. L., Armand, W. K., Marpaung, A. T., & Maria, S. Y. (2019). Effect of financial liquidity, audit rotation and audit tenure on financial statement fraud. International Journal of Engineering and Advanced Technology, 9(1), 3326–3331. https://doi.org/10.35940/ijeat.A1487.109119
  12. Heliani, Nur Hidayah K Fadhilah, & Meutia Riany. (2023). Analisis Pengaruh Profitabilitas, Ukuran Perusahaan Dan Leverage Terhadap Nilai Perusahaan. Jurnal Aktiva?: Riset Akuntansi Dan Keuangan, 5(1), 16–31. https://doi.org/10.52005/aktiva.v5i1.177
  13. Islam, U., Sultan, N., & Riau, S. K. (2023). Faktor-faktor yang mempengaruhi Integritas Laporan Keuangan (Studi Pada Perusahaan BUMN yang Terdaftar di BEI Periode 2020-2022) Andri Novius (Vol. 1, Issue 3).
  14. Jensen, M. C., & Meckling, W. H. (1976). Theory Of The Firm: Managerial Behavior, Agency Costs And Ownership Structure. In Journal of Financial Economics (Vol. 3). Q North-Holland Publishing Company.
  15. Joni Saputra, A., & Artikel, R. (2023). Pengaruh Audit Tenure, Reputasi Kantor Akuntan Publik (KAP), dan Latar Belakang Pendidikan terhadap Kualitas Audit Wilayah Batam (The Influence of Tenure Audits, Reputation of Public Accounting Firms (KAP), and Educational Background on Audit Quality in the Batam Region). 4(3), 209–219. https://doi.org/10.35912/jakman.v4i2.1814
  16. Kapkiyai, C., Cheboi, J., & Komen, J. (2020). Audit Committee Effectiveness and Earnings Management Among Publicly Listed Firms in Kenya. SEISENSE Journal of Management, 3(2), 31–44. https://doi.org/10.33215/sjom.v3i2.292
  17. Kusuma Indawati Halim. (2021). The Impact Of Financial Distress, Audit Committee, And Firm Size On The Integrity Of Financial Statements. JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi, 8(2), 223–233. https://doi.org/10.30656/jak.v8i2.2723
  18. Leng, M. W., Sulaiman, N. A., & Jalil, A. A. (2022a). The Audit Committees, Internal Audit and External Audit Quality Effects on Earnings Management: An Analysis of Malaysian Government-Linked Companies. Jurnal Pengurusan, 66. https://doi.org/10.17576/pengurusan-2022-66-05
  19. Leng, M. W., Sulaiman, N. A., & Jalil, A. A. (2022b). The Audit Committees, Internal Audit and External Audit Quality Effects on Earnings Management: An Analysis of Malaysian Government-Linked Companies. Jurnal Pengurusan, 66. https://doi.org/10.17576/pengurusan-2022-66-05
  20. Mahendra, C. A., & Syofyan, E. (2023). Pengaruh Financial Distress, Audit Report Lag dan Audit Tenure terhadap Integritas Laporan Keuangan: Studi Empiris pada Perusahaan BUMN yang terdaftar di Bursa Efek Indonesia. Jurnal Eksplorasi Akuntansi, 5(1), 385–397. https://doi.org/10.24036/jea.v5i1.659
  21. Meiryani, Fahlevi, M., Robbani, A. I., Winoto, A., Salim, G., Purnomo, A., & Lusianah. (2023). FACTORS AFFECTING THE INTEGRITY OF FINANCIAL STATEMENTS. Corporate Governance and Organizational Behavior Review, 7(3), 211–227. https://doi.org/10.22495/cgobrv7i3p17
  22. Mukoffi, A., As’adi, ;, Luh, ;, Ekasari, D., Sukarno, ;, Wibisono, H., Lusia, ;, Akuntansi, S. P., Tunggadewi, T., & Timur, J. (2023). Integritas laporan keuangan: tinjauan terhadap peran ukuran KAP, komisaris independen, dan struktur tata kelola perusahaan. In Jurnal Paradigma Ekonomika (Vol. 18, Issue 4). https://www.cnbcindonesia.com
  23. Mulyadi, R., Eka Jaya Ramdhani, H., & Suheny, E. (2022). The Effect of Corporate Governance, Audit Quality, and Auditor Industry Specialization on the Integrity of Financial Statements. Journal of Applied Business, Taxation and Economics Research, 1(3), 231–242. https://doi.org/10.54408/jabter.v1i3.43
  24. Nipper, M. (2021a). The role of audit committee chair tenure—A German perspective. International Journal of Auditing, 25(3), 716–732. https://doi.org/10.1111/ijau.12245
  25. Nipper, M. (2021b). The role of audit committee chair tenure—A German perspective. International Journal of Auditing, 25(3), 716–732. https://doi.org/10.1111/ijau.12245
  26. Nurhayati, N., & Halmawati, H. (2023). Faktor-Faktor yang Mempengaruhi Integritas Laporan Keuangan:Studi Empiris pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2021. Jurnal Eksplorasi Akuntansi, 5(2), 675–690. https://doi.org/10.24036/jea.v5i2.786
  27. Raza, H., Indriani, P., & Ilham, R. N. (2023). Influence of Audit Tenure and Size of Public Accounting Firm on Behavior of Integrity Financial Statements Integrity with the Committee Audit as Moderating Variable in Sub Companies Computer Services and Electronic Devices Sector. International Journal of Professional Business Review, 8(7), e02762. https://doi.org/10.26668/businessreview/2023.v8i7.2762
  28. Reschiwati, & Aryanty, S. N. (2024). Independensi Auditor , Struktur Corporate Governance , dan Kualitas Audit?: Implikasinya Pada Integritas Laporan Keuangan Auditor Independence , Corporate Governance Structure , and Audit Quality?: Implications for the Integrity of Financial Reports. Jurnal Riset Akuntansi Dan Auditing, 11(1), 45–63. https://doi.org/10.55963/jraa.v11i1.638
  29. Riswan, Nurdiono, Evana, E., & Dan Agrianti. (2020). Effects of moderating variables on audit tenure and audit quality. International Journal of Scientific and Technology Research, 9(3), 431–439.
  30. Rizky, M. D., Annisya, N., Putri, M., Mariawasi, I., & Nugraha, T. P. (2024a). The Effect of Audit Committee and Audit Quality on Earnings Management in Manufacturing Companies in Bei. Journal Markcount Finance, 2(1), 168–178. https://doi.org/10.55849/jmf.v2i1.675
  31. Saad, B., & Abdillah, A. F. (2019). Analisis Pengaruh Ukuran Perusahaan, Leverage, Audit Tenure, Dan Financial Distress Terhadap Integritas Laporan Keuangan. Oikonomia: Jurnal Manajemen, 15(1), 70–85. https://doi.org/10.47313/oikonomia.v15i1.645
  32. Santos-Jaén, J. M., Martín de Almagro Vázquez, G., & Valls Martínez, M. D. C. (2023). Is earnings management impacted by audit fees and auditor tenure? An analysis of the Big Four audit firms in the US market. Oeconomia Copernicana, 14(3), 899–934. https://doi.org/10.24136/oc.2023.027
  33. Santoso, S. D., & Andarsari, P. R. (2022). Pengaruh Kepemilikan Manajerial, Ukuran Perusahaan dan Kualitas Audit Terhadap Integritas Laporan Keuangan. Owner, 6(1), 690–700. https://doi.org/10.33395/owner.v6i1.585
  34. Spence Michael. (1973). Spence1973. The Quarterly Journal of Economics, 87(3), 355–374. http://www.jstor.org/stable/1882010
  35. Sugiyono. (2015). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta.
  36. Sugiyono. (2022). Metode Penelitian Kuantitatif. Bandung: Alfabeta.
  37. Verawaty, V., & Robika, I. (2023). Faktor-Faktor Yang Mempengaruhi Integritas Laporan Keuangan Di BEI. Jurnal Ilmiah Ekonomi Dan Bisnis Universitas Multi Data Palembang Faktor-Faktor, 13(1), 55–67.
  38. Vivian Susanto, & Khairudin. (2024). Financial Statement Integrity: The Role Of Audit Tenure, Kap Size, And Audit Fee. International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC), 2(1), 152–167. https://doi.org/10.61990/ijamesc.v2i1.182
  39. Yendrawati, R., & Farid Hidayat, M. (2021). Determinants of financial statements integrity. Jurnal Akuntansi Dan Auditing Indonesia, 25(2). https://doi.org/10.20885/jaai.vol25.i