Faktor-Faktor yang Mempengaruhi Integritas Laporan Keuangan pada Perusahaan Property dan Real Estate

Ria Aderica; Susanto Salim

doi:10.61132/santri.v4i5.2692

Authors

Ria Aderica Universitas Tarumanagara
Susanto Salim Universitas Tarumanagara

DOI:

https://doi.org/10.61132/santri.v4i5.2692

Keywords:

Audit Committee, Audit Firm Reputation, Financial Reporting Integrity, Property Companies, Real Estate

Abstract

The growing number of investors in the capital market has driven an increase in the reliance on financial statements. Financial statements serve as a primary source of company information and a foundation for decision-making. The integrity of these reports is crucial factor for users, as it reflects the company's actual financial condition and directly influences investment decisions. This study examines the effect of independent variable specifically Public Accounting Firm reputation and The Audit Committee on Financial Statement Integrity as the dependent variable in property and real estate companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. This quantitative research used secondary data obtained from financial statements published on company websites and the Indonesia Stock Exchange (IDX) platform. A sample of 120 data points was selected using purposive sampling technique and analyzed SPSS Statistics 27 software. The results show that both independent variables have a statistically significant positive effect on the dependent variable. This indicates that engaging a reputable Public Accounting Firm and maintaining an effective Audit Committee can significantly enhance the integrity of a company's financial statements.

Downloads

Download data is not yet available.

References

Asiavesta. (2022, November 16). Alasan mengapa perlu mencari investor untuk modal usaha? https://www.asiavesta.com/alasan-mengapa-perlu-mencari-investor-untuk-modal-usaha/

Association of Certified Fraud Examiners Indonesia Chapter. (2025). Survei fraud Indonesia 2025. https://acfe-indonesia.or.id/survey-fraud-indonesia-2025/

Association of Certified Fraud Examiners. (2026). Occupational fraud 2026: A report to the nations. https://www.acfe.com/rttn

Ayem, S., & Sari, P. R. (2024). Faktor-faktor yang mempengaruhi integritas laporan keuangan dengan komisaris independen sebagai variabel moderasi. Edunomic: Jurnal Ilmiah Pendidikan Ekonomi Fakultas Keguruan dan Ilmu Pendidikan, 12(2), 148–158. https://doi.org/10.33603/ejpe.v12i2.9523

Bursa Efek Indonesia. (n.d.). Bursa Efek Indonesia. https://www.idx.co.id/id

Christiana, A., Widaryanti, & Luhgiatno. (2021). Reputasi KAP, komite audit pada integritas laporan keuangan dimoderasi komisaris independen & kepemilikan institusional. Perspektif Akuntansi, 4(1), 59–74. https://doi.org/10.24246/persi.v4i1.p59-74

Hastiwi, M., Novilasari, E. D., & Nugroho, N. T. (2022). Pentingnya laporan keuangan dalam menilai kinerja keuangan pada perusahaan. Prosiding Seminar Nasional & Call for Paper HUBISINTEK 2022, 16–24.

Hidayat, N. N., & Muanifah, S. (2025). Pengaruh audit tenure, komite audit, financial stability terhadap integritas laporan keuangan. Jurnal Ilmiah Ekonomi dan Manajemen, 3(8), 116–129.

Lesmono, B., & Siregar, S. (2021). Studi literatur tentang agency theory. Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS), 3(2), 203–210. https://doi.org/10.47065/ekuitas.v3i2.1128

Nainggolan, L. F. G., & Pangaribuan, H. (2022). Pengaruh kualitas audit dan reputasi KAP terhadap integritas laporan keuangan. Gema Ekonomi, 11(5), 954–960.

Putri, T. E., & Setiawan, L. R. (2023). The effect of audit committee, audit quality and firm size on the integrity of financial statements (Case study on sector real estate investment trust in Malaysia Exchange). Accounting Research Journal of Sutaatmadja (ACCRUALS), 7(2), 78–97.

Sulistyawati, A. I., Asna, L., & Nugroho, A. H. D. (2022). Telisik akar penentu integritas laporan keuangan. POINT: Jurnal Ekonomi dan Manajemen, 4(1), 27–38. https://doi.org/10.46918/point.v4i1.1299

Sunardi, & Astrina, F. (2025). Pengaruh komite audit dan financial distress terhadap integritas laporan keuangan. Balance: Jurnal Akuntansi dan Bisnis, 10(1), 107–116. https://doi.org/10.32502/balance.v10i1.607

Susanti, F. (2025). Fraud pada PT Hanson International Tbk: Pelajaran berharga untuk dunia bisnis di era modern. Kompasiana. https://www.kompasiana.com/fanisusanti/6783596834777c19ee29d393/fraud-pada-pt-hanson-international-tbk-pelajaran-berharga-untuk-dunia-bisnis-di-era-modern

Zahro, U. (2024). Analisis kualitas pelaporan keuangan dan dampaknya terhadap kepercayaan investor di pasar modal Indonesia. Jurnal Bisnis Net, 7(2), 462–469. https://doi.org/10.46576/bn.v7i2.5083