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This study aims to examine the influence of good corporate governance (measured by managerial ownership, institutional ownership, independent commissioners, and audit committee), financial distress, and company size on the integrity of financial statements. The sample consists of transportation and logistics companies listed on the Indonesia Stock Exchange consecutively from 2020-2022, with a total of 22 companies observed over 3 years. The purposive sampling technique was used for data collection, and multiple linear regression analysis was conducted using SPSS Version 26 software. The results indicate that good corporate governance has no significant effect on the integrity of financial statements, financial distress has a positive and significant effect, and company size has no significant effect on the integrity of financial statements. These findings suggest that financial distress may drive companies to improve transparency, highlighting the importance for regulators and policymakers to consider these factors in enhancing corporate accountability in the transportation and logistics sector.
Zen et al. (Fri,) studied this question.