Published: 2025-10-01

Pengaruh Kepemilikan Manajerial, Komite Audit, dan Audit Tenure Terhadap Integritas Laporan Keuangan dengan Kualitas Audit Sebagai Moderasinya

DOI: 10.35870/jemsi.v11i5.4552

Yohanes Indra, Rusliyawati Rusliyawati, Haryono Haryono
  • Yohanes Indra: Universitas Tanjungpura
  • Rusliyawati Rusliyawati: Universitas Tanjungpura
  • Haryono Haryono: Universitas Tanjungpura

Abstract

This study aims to examine the influence of managerial ownership, audit committee, and audit tenure on the integrity of financial statements, with audit quality as a moderating variable. The integrity of financial statements is essential in ensuring the transparency and accountability of corporate financial information. A quantitative research approach is employed, using secondary data obtained from annual reports of non-financial sector companies listed on the Indonesia Stock Exchange (IDX) during a specified observation period. The analytical method used is moderated regression analysis to evaluate whether audit quality strengthens or weakens the relationship between the independent variables and the dependent variable. The results reveal that among the three independent variables tested, only the audit committee has a significant effect on the integrity of financial statements. Managerial ownership and audit tenure do not show significant influence. Furthermore, audit quality does not moderate the relationship between any of the independent variables and financial statement integrity. These findings highlight the critical role of the audit committee in overseeing and enhancing the quality of corporate financial reporting

Keywords

Managerial Ownership ; Audit Committee ; Audit Tenure ; Audit Quality ; Financial Statement Integrity

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Indra, Y., Rusliyawati, R., & Haryono, H. (2025). Pengaruh Kepemilikan Manajerial, Komite Audit, dan Audit Tenure Terhadap Integritas Laporan Keuangan dengan Kualitas Audit Sebagai Moderasinya. JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 11(5), 3556-3566. https://doi.org/10.35870/jemsi.v11i5.4552
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This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.

  • Issue: Vol. 11 No. 5 (2025)

  • Section: Articles

  • Published: October 1, 2025

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Author Biographies
Yohanes Indra
Google Scholar ResearchGate ORCID

Universitas Tanjungpura, Indonesia.

Rusliyawati Rusliyawati
Google Scholar ResearchGate ORCID

Universitas Tanjungpura, Indonesia.

Haryono Haryono
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Universitas Tanjungpura, Indonesia.

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