PENGARUH FIRM SIZE, LEVERAGE, PROFITABILITAS DAN KUALITAS AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN

SIFA AENUN LUTHFIAH, . (2026) PENGARUH FIRM SIZE, LEVERAGE, PROFITABILITAS DAN KUALITAS AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh ukuran perusahaan, leverage, profitabilitas, dan kualitas audit terhadap integritas laporan keuangan pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia periode 2020–2024. Penelitian ini dilatar belakangi oleh pentingnya integritas laporan keuangan sebagai dasar pengambilan keputusan, serta masih ditemukannya hasil penelitian terdahulu yang belum konsisten mengenai faktor-faktor yang memengaruhinya. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan perusahaan. Teknik penentuan sampel menggunakan purposive sampling sehingga diperoleh 23 perusahaan dengan 115 observasi. Analisis data dilakukan menggunakan regresi data panel dengan bantuan EViews 13. Hasil penelitian menunjukkan bahwa ukuran perusahaan berpengaruh negatif signifikan, leverage berpengaruh positif signifikan, dan kualitas audit berpengaruh positif signifikan terhadap integritas laporan keuangan, sedangkan profitabilitas tidak berpengaruh terhadap integritas laporan keuangan. Temuan ini menunjukkan bahwa pengawasan dari kreditur dan auditor independen berperan dalam meningkatkan integritas laporan keuangan, sedangkan besarnya aset dan kemampuan menghasilkan laba belum mampu menjelaskan perubahan tingkat integritas laporan keuangan pada perusahaan sektor energi. Penelitian ini memberikan implikasi teoritis dengan memperkuat Agency Theory bahwa mekanisme pengawasan melalui kreditur dan auditor independen berperan dalam meningkatkan integritas laporan keuangan. Secara praktis, hasil penelitian ini diharapkan menjadi pertimbangan bagi perusahaan dalam memperkuat tata kelola dan mekanisme pengawasan, serta bagi investor dalam mengevaluasi kualitas laporan keuangan sebagai dasar pengambilan keputusan investasi.*****This study aims to analyze the effects of firm size, leverage, profitability, and audit quality on the integrity of financial statements at energy sector companies listed on the Indonesia Stock Exchange for the 2020–2024 period. This study is motivated by the importance of financial statement integrity as a basis for decision-making, as well as the fact that previous research findings regarding the factors influencing it remain inconsistent. The study employs a quantitative approach using secondary data obtained from companies’ financial statements. The sampling technique utilized purposive sampling, resulting in a sample of 23 companies with 115 observations. Data analysis was conducted using panel data regression with the aid of EViews 13. The results indicate that firm size has a significant negative effect, leverage has a significant positive effect, and audit quality has a significant positive effect on financial statement integrity, whereas profitability has no effect on financial statement integrity. These findings indicate that oversight by creditors and independent auditors plays a role in enhancing the integrity of financial statements, whereas the size of assets and the ability to generate profits do not fully explain changes in the level of financial statement integrity among companies in the energy sector. This study offers theoretical implications by reinforcing Agency Theory, which posits that oversight mechanisms involving creditors and independent auditors play a role in enhancing the integrity of financial statements. In practical terms, the findings of this study are expected to serve as a basis for companies to strengthen their corporate governance and oversight mechanisms, as well as for investors to evaluate the quality of financial statements as a basis for investment decisions.

Item Type:	Thesis (Sarjana)
Additional Information:	1). Hera Khairunnisa, S.E., M.Ak. ; 2). Surya Anugrah, S.E., M.Ak.
Subjects:	Ilmu Sosial > Perdagangan, e-commerce > Akuntansi
Divisions:	FE > S1 Akuntansi
Depositing User:	Sifa Aenun Luthfiah .
Date Deposited:	14 Aug 2026 03:40
Last Modified:	14 Aug 2026 03:40
URI:	http://repository.unj.ac.id/id/eprint/70685

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