PENGARUH KOMITE AUDIT, AUDIT FEE, DAN KOMISARIS INDEPENDEN TERHADAP INTEGRITAS LAPORAN KEUANGAN

Abstract

This study aims to examine and analyze the effect of the audit committee, Audit Fee, and independent commissioners partially and simultaneously on the integrity of financial statements. The population in this study consists of financial sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2025 period. Using a quantitative method, secondary data were obtained through official financial statements and annual reports downloaded from the IDX website. The data analysis technique applied in this study is multiple linear regression analysis. The partial test results indicate that the audit committee has no significant effect on the integrity of financial statements. Similarly, independent commissioners are found to have no significant effect on the integrity of financial statements. Conversely, the Audit Fee is proven to have a significant effect on the integrity of financial statements. However, simultaneously, the audit committee, Audit Fee, and independent commissioners together have a significant effect on the integrity of financial statements in financial sector companies on the IDX for the 2021-2025 period.