June 30, 2025

The Effect of Audit Quality, Audit Tenure and Good Corporate Governance on the Integrity of Financial Reports

Key Points

Audit tenure positively influences the integrity of financial statements, suggesting longer tenures may enhance accuracy.
Analysis showed that although audit quality has no significant isolated effect, good corporate governance impacts reports collectively.
The panel data regression method was employed on financial statements from 18 companies listed on the Indonesia Stock Exchange.
Findings indicate that while some factors lack individual significance, their combined influence on financial report integrity is notable.

Abstract

This study was conducted by analyzing the financial statements of companies in the LQ45 sector listed on the Indonesia Stock Exchange (IDX) during the period 2019 to 2023. The sample used in this study was 18 LQ45 sector companies listed on the Indonesia Stock Exchange during the period 2019 to 2023 using a purposive sampling technique. The panel data regression method was used as the research methodology in this study. Analysis of the research results using the help of EViews 10 Student Version Lite software. The results of this study indicate that Audit Quality partially has no effect on the Integrity of Financial Statements, Audit Tenure partially has an effect on the Integrity of Financial Statements, Company Size partially has no effect on the Integrity of Financial Statements, and simultaneously Audit Quality, Audit Tenure, and Good Corporate Governance have an effect on the Integrity of Financial Statements.

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Cite This Study

Aprengky et al. (Mon,) studied this question.

synapsesocial.com/papers/68af5bb6ad7bf08b1eadf5d3 https://doi.org/https://doi.org/10.32493/ebic.v2i1.51471

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