PENGARUH KOMISARIS INDEPENDEN, KEPEMILIKAN INSTITUSIONAL DAN KUALITAS LABA TERHADAP INTEGRITAS LAPORAN KEUANGAN DENGAN KUALITAS AUDIT SEBAGAI PEMODERASI

(Studi Empiris Sektor Kesehatan Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2020-2024)

Abstrak

This study investigates the effects of institutional ownership, independent commissioners, and earnings quality on the integrity of financial statements, with audit quality as a moderating variable. The sample consists of 25 health sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period, selected through purposive sampling. Multiple linear regression was used for data analysis. The results show that earnings quality has a positive and significant impact on financial statement integrity. Institutional ownership also exerts a positive influence, though with limited significance. In contrast, independent commissioners do not significantly affect financial reporting integrity. Audit quality strengthens the relationship between institutional ownership and financial statement integrity but does not moderate the effect of independent commissioners. Interestingly, audit quality weakens the positive impact of earnings quality. These findings highlight the critical role of high-quality audits in enhancing corporate transparency and governance, while also suggesting that stricter auditor scrutiny may reduce the perceived reliability of reported earnings.