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

Abstract

This study aims to determine and analyze the effect of company size, subsidiaries, and audit quality on the integrity of financial statements in manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2024. This type of research is quantitative research using secondary data sources obtained from the company's official financial statements. The population includes all manufacturing companies on the IDX, where the sample determination was carried out using a purposive sampling method, resulting in a total sample of 41 companies that met the criteria. The data analysis method used in this study is panel data regression analysis with Fixed Effect Model (FEM) estimation adjusted using the Robust Standard Error (Huber-White-Hinkley) method with data processing techniques using the EViews program version 12. The results of the study partially indicate that company size has a negative effect on the integrity of financial statements, subsidiaries have no effect on the integrity of financial statements, and audit quality has a positive effect on the integrity of financial statements. Meanwhile, simultaneously, company size, subsidiaries, and audit quality have a significant effect on the integrity of financial statements.