Published: 2025-10-01

Pengaruh Komisaris Independen, Leverage, dan Audit Tenure Terhadap Integritas Laporan Keuangan

DOI: 10.35870/jemsi.v11i5.5197

Nanda Nurhikmah, Juli Ismanto
  • Nanda Nurhikmah: Universitas Pamulang
  • Juli Ismanto: Universitas Pamulang

Abstract

This study aims to examine the influence of independent commissioners, leverage, and audit tenure on the integrity of financial statements in healthcare sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019 to 2023. This type of research is quantitative using secondary data obtained from the official website www.idx.co.id. The sample in this study was 11 companies and a total of 55 financial statements obtained through a purposive sampling method. Data analysis was conducted using panel data regression with the help of Eviews software version 12. The results of this study indicate that independent commissioners, leverage, and audit tenure simultaneously affect the integrity of financial statements. However, partially independent commissioners do not have an effect because the presence of independent commissioners in the corporate governance structure is not fully able to carry out their supervisory function effectively and audit tenure does not affect the integrity of financial statements because long or short relationships do not directly affect the integrity of financial statements as long as the auditor still maintains independence and adheres to the principles of professionalism and audit ethics. While leverage affects the integrity of financial statements because it is under pressure to convince creditors so that it can encourage management to take manipulation actions to show better performance.

Keywords

Independent Commissioner ; Leverage ; Audit Tenure ; Financial Statement Integrity

Peer Review Process

This article has undergone a double-blind peer review process to ensure quality and impartiality.

Indexing Information

Discover where this journal is indexed at our indexing page to understand its reach and credibility.

Open Science Badges

This journal supports transparency in research and encourages authors to meet criteria for Open Science Badges by sharing data, materials, or preregistered studies.

How to Cite

Nurhikmah, N., & Ismanto, J. (2025). Pengaruh Komisaris Independen, Leverage, dan Audit Tenure Terhadap Integritas Laporan Keuangan. JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 11(5), 4883-4898. https://doi.org/10.35870/jemsi.v11i5.5197
Issue Cover

Downloads

Article Metrics

If the link doesn't work, copy the DOI or article title for manual search (API Maintenance).

Share:
Article Information

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

AI Research Hub

This article is indexed and available through various AI-powered research tools and citation platforms. Our AI Research Hub ensures that scholarly work is discoverable, accessible, and easily integrated into the global research ecosystem. By leveraging artificial intelligence for indexing, recommendation, and citation analysis, we enhance the visibility and impact of published research.

Semantic Scholar Scite Dimensions Connected Papers
Scholarly Connection Platforms
Dimensions Dimensions Connected Papers Connected Papers Scite Scite Google Scholar Google Scholar Semantic Scholar Semantic Scholar Garuda Garuda Scilit Scilit Crossref Crossref BASE BASE Zenodo Zenodo Unpaywall Unpaywall OpenCitations OpenCitations
Author Biographies
Nanda Nurhikmah
Google Scholar ResearchGate ORCID

Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Pamulang, Tangerang Selatan, Indonesia.

Juli Ismanto
Google Scholar ResearchGate ORCID

Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Pamulang, Tangerang Selatan, Indonesia.

References
  • Abidatus Suroya, N., Darmayanti, N., & Shoimah, S. (2024). Pengaruh kepemilikan institusional, komite audit dan komisaris independen terhadap integritas laporan keuangan. Jurnal Analisa Akuntansi dan Perpajakan, 8(1), 39–55. https://doi.org/10.25139/jaap.v8i1.6781.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Aprilia, H. D. S., & Sulindawati, N. L. G. E. (2022). Pengaruh financial distress, leverage, audit tenure dan ukuran perusahaan terhadap integritas laporan keuangan (Studi empiris pada perusahaan BUMN yang terdaftar di Bursa Efek Indonesia periode tahun 2015-2019). JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi), 13, 1221–1232.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Ashari, N. K. A. (2022). Pengaruh ukuran perusahaan dan leverage terhadap integritas laporan keuangan pada perusahaan sektor infrastruktur, utilitas dan transportasi yang terdaftar di Bursa Efek Indonesia periode 2017-2019. Hita Akuntansi dan Keuangan, 3(4), 209–224. https://doi.org/10.32795/hak.v3i4.3458.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Azis, F., & Annisa, D. (2023). Pengaruh financial distress dan audit tenure terhadap integritas laporan keuangan dengan komite audit sebagai variabel pemoderasi. Jurnal Ilmiah Akuntansi Kesatuan, 11(2). https://doi.org/10.37641/jiakes.v11i2.1626.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Azzah, L., & Triani, N. N. A. (2021). Pengaruh kepemilikan manajerial, kepemilikan institusional, komisaris independen, dan leverage terhadap integritas laporan keuangan. Jurnal Akuntansi AKUNESA, 9(3), 64–76. https://doi.org/10.26740/akunesa.v9n3.p64-76.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Damayanti, A. T., & Triyanto, D. N. (2020). Pengaruh audit tenure, kepemilikan institusional, komisaris independen, dan ukuran perusahaan terhadap integritas (studi empiris perusahaan sub sektor asuransi yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2014-2019). E-proceeding of Management, 7(2), 5697–5704.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Damayanti, D. N., Suhendar, D., & Martika, L. D. (2023). Komisaris independen, kepemilikan manajerial, kualitas audit, ukuran perusahaan dan leverage terhadap integritas laporan keuangan. Jurnal Riset Keuangan dan Akuntansi, 9(1), 182–195. https://doi.org/10.25134/jrka.v9i1.8261.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Danuta, K. S., Muntahanah, S., Suripto, Handayani, T., & Suciningtyas, S. (2022). Pengaruh ukuran kantor akuntan publik, leverage, dan audit tenure terhadap integritas laporan keuangan. Majalah Ilmiah Manajemen & Bisnis (MIMB), 19(2), 90–96. https://doi.org/https://doi.org/10.55303/mimb.v19i2.160.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • 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.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • 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.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Ghozali, I., & Ratmono, D. (2017). Analisis multivariat dan ekonometrika dengan Eviews 10 (bl 452). Badan Penerbit Universitas Diponegoro.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Herlambang, D. R., & Nurbaiti, A. (2023). Pengaruh intellectual capital, komite audit, komisaris independen terhadap integritas laporan keuangan. Owner, 7(4), 3175–3185. https://doi.org/10.33395/owner.v7i4.1772.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Hidayat, A., & Panjaitan, E. J. (2023). Pengaruh audit tenure dan ukuran perusahaan terhadap integritas laporan keuangan. Jurnal Accounting And Finance, 15(2), 1–9.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Lestari, S., & Shanti, Y. K. (2024). Pengaruh fee audit, financial distress, komisaris independen, dan komite audit terhadap integritas laporan keuangan. Jurnal Pundi, 8(1), 53. https://doi.org/10.31575/jp.v8i1.538.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Luthfiah Fathin, & Abubakar Arif. (2023). Pengaruh ukuran perusahaan, audit tenure, intellectual capital, financial distress, dan kualitas audit terhadap integritas laporan keuangan. Jurnal Ekonomi Trisakti, 3(2), 3765–3774. https://doi.org/10.25105/jet.v3i2.18072.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Nainggolan, N. B. (2023). Pengaruh komite audit, komisaris independen, dan kualitas audit terhadap integritas laporan keuangan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2019-2021. Repository Universitas HKBP Nommensen, 2504, 1–9. https://repository.uhn.ac.id/handle/123456789/9085.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Novianti, S., & Isynuwardhana, D. (2021). Pengaruh komisaris independen, leverage, dan kepemilikan institusional terhadap integritas laporan keuangan. Jurnal Pendidikan Akuntansi & Keuangan, 9(1), 64–73. https://doi.org/10.17509/jpak.v9i1.27003.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Nurhalizah, P. A., Uzliawati, L., & Mulyadi, R. (2023). Corporate governance, leverage, dan integritas laporan keuangan pada perusahaan badan usaha milik negara. Jurnal Akuntansi, 15(1), 78–90. https://doi.org/10.28932/jam.v15i1.6296.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Pangi, M., & Weku, P. (2023). Pengaruh leverage, audit tenure dan ukuran perusahaan terhadap integritas laporan keuangan pada perusahaan sektor industri dasar dan kimia di BEI. Riset Akuntansi dan Portofolio Investasi, 1(2), 84–94. https://doi.org/10.58784/rapi.63.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Putri, F. S., & Shanti, Y. K. (2024). Pengaruh audit tenure, komisaris independen, dan financial distress terhadap integritas laporan keuangan. Jurnal Akuntansi Barelang, 9(1). https://doi.org/10.24912/ja.v20i1.79.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Rahayu, N. S. D. (2023). Pengaruh mekanisme corporate governance, spesialisasi industri auditor, audit tenure, dan leverage terhadap integritas laporan keuangan di perusahaan sektor keuangan yang terdaftar di BEI tahun 2018-2022. http://repository.unissula.ac.id/id/eprint/31908.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Sembiring Br Hanna, I., Isynuwardhana, D., & Rafki Nazar, Rafki, M. (2023). Pengaruh kepemilikan manajerial, komisaris independen dan financial distress terhadap integritas laporan keuangan. e-Proceeding of Management, 10(2), 1184–1190.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Shanti, Y. K., & Kusumawardhany, S. S. (2024). Pengaruh audit tenure dan ukuran perusahaan terhadap audit report lag dengan kualitas audit sebagai pemoderasi. 08(02), 1–15. https://doi.org/https://doi.org/10.29040/jie.v8i2.12880.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Silalahi, T. (2020). Pengaruh kualitas audit, audit tenure dan ukuran perusahaan terhadap integritas laporan keuangan (studi empiris pada perusahaan BUMN yang terdaftar di Bursa Efek Indonesia tahun 2016-2019). Jurnal Ilmiah Mahasiswa FEB, Universitas Brawijaya, 10(1), 1–33.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Sukerni, N. K., Merawati, L. K., & Yuliastuti, I. A. N. (2022). Pengaruh financial distress, audit tenure, komisaris independen, komite audit dan kualitas audit terhadap integritas laporan keuangan (studi empiris pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2018-2020). Kumpulan Hasil Riset Mahasiswa Akuntansi (KHARISMA), 6(2), 468–483.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Talu, N., & Wahyuningsih, D. (2023). Pengaruh financial distress, leverage, dan ukuran perusahaan terhadap integritas laporan keuangan. Jurnal Ekonomi STIEP, 8(1), 126–134. https://doi.org/10.54526/jes.v8i1.146.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Tushafa, M. G. F., & Widiyati, D. (2025). Pengaruh audit tenure, reputasi KAP dan audit fee terhadap audit delay (studi empiris pada perusahaan consumer goods yang terdaftar di Bursa Efek Indonesia tahun 2018-2020). Jurnal Nusa Akuntansi, 2(1), 280–297. https://doi.org/10.62237/jna.v2i1.154.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Vera Wahyu Isdiyanti, Endang Purwanti, & Budi Riyanti. (2024). Pengaruh corporate governance, leverage, dan kualitas audit terhadap integritas laporan keuangan. Journal of Accounting and Finance, 3(1), 66–76.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Widiyati, D. (2020). Pengaruh profitabilitas, ukuran perusahaan, leverage dan cash on hand terhadap nilai perusahaan (studi empiris pada perusahaan pertambangan batu bara yang go public tahun 2017-2018 di Bursa Efek Indonesia). Going Concern: Jurnal Riset Akuntansi, 15(2), 279. https://doi.org/10.32400/gc.15.2.28155.2020.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Wijaya, T. (2022). Pengaruh komisaris independen, kualitas audit dan financial distress terhadap integritas laporan keuangan pada perusahaan pertambangan yang terdaftar di BEI tahun 2018-2020. Forum Bisnis dan Kewirausahaan Jurnal Ilmiah Ekonomi dan Bisnis Universitas Multi Data Palembang, 11(2), 185–199. https://doi.org/10.35957/forbiswira.v11i2.2234.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Wulan, D., & Suzan, L. (2022). Pengaruh leverage, kepemilikan manajerial, dan ukuran perusahaan terhadap integritas laporan keuangan. Jurnal Analisa Akuntansi dan Perpajakan, 6(2), 127–139. https://doi.org/10.25139/jaap.v6i2.5124.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Wulandari, S., Ermaya, H. N. L., & Mashuri, A. A. S. (2021). Pengaruh mekanisme corporate governance, financial distress, dan audit tenure terhadap integritas laporan keuangan. JURNAL AKUNIDA, 7(1), 85–98. https://doi.org/10.30997/jakd.v7i1.4468.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
License & Copyright
Creative Commons License

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

Copyright and Licensing Agreement

Authors who publish with this journal agree to the following terms:

1. Copyright Retention and Open Access License

  • Authors retain full copyright of their work
  • Authors grant the journal right of first publication under the Creative Commons Attribution 4.0 International License (CC BY 4.0)
  • This license allows unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited

2. Rights Granted Under CC BY 4.0

Under this license, readers are free to:

  • Share — copy and redistribute the material in any medium or format
  • Adapt — remix, transform, and build upon the material for any purpose, including commercial use
  • No additional restrictions — the licensor cannot revoke these freedoms as long as license terms are followed

3. Attribution Requirements

All uses must include:

  • Proper citation of the original work
  • Link to the Creative Commons license
  • Indication if changes were made to the original work
  • No suggestion that the licensor endorses the user or their use

4. Additional Distribution Rights

Authors may:

  • Deposit the published version in institutional repositories
  • Share through academic social networks
  • Include in books, monographs, or other publications
  • Post on personal or institutional websites

Requirement: All additional distributions must maintain the CC BY 4.0 license and proper attribution.

5. Self-Archiving and Pre-Print Sharing

Authors are encouraged to:

  • Share pre-prints and post-prints online
  • Deposit in subject-specific repositories (e.g., arXiv, bioRxiv)
  • Engage in scholarly communication throughout the publication process

6. Open Access Commitment

This journal provides immediate open access to all content, supporting the global exchange of knowledge without financial, legal, or technical barriers.

Similar Articles

You may also start an advanced similarity search for this article.