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September 12, 2025Eduvest - Journal Of Universal StudiesOpen Access

The Influence of Audit Committees, Independent Commissioners, Company Size and Audit Quality on Report Integrity

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Authors

PKP D KusumaningrumARAbdul Rohman

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Overview

This study demonstrates the impact of audit committees and independent commissioners on financial statement integrity, suggesting both positive and negative influences.

Key Points

  • The audit committee's positive influence on financial statement integrity highlights its importance in governance.
  • Data analysis shows that independent commissioners and audit quality negatively affect financial statement integrity, indicating potential weaknesses.
  • This study employed multiple linear regression analysis to understand the relationships using 45 data points from listed companies.
  • Findings support the need for enhanced oversight mechanisms in financial reporting to ensure integrity and reliability.

Cite This Study

Kusumaningrum et al. (2025) studied this question.

synapsesocial.com/papers/68d44c4631b076d99fa55c3ahttps://doi.org/10.59188/eduvest.v5i9.51366
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Also Consider

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  1. 1Factors Affecting the Integrity of Financial Statements with Company Size as a Moderation Variable2024 · 1 citations
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  4. 4The Analysis of Corporate Governance on Integrity Financial Statements in Banking Companies Listed on The Indonesia Stock Exchange2024
  5. 5THE EFFECT OF AUDIT QUALITY, AUDIT TENURE AND GOOD CORPORATE GOVERNANCE ON THE INTEGRITY OF FINANCIAL REPORTS2025