Main Article Content

Abstract

Financial statements must be presented accurately and unbiasedly so that they can be used as a basis for decision making by stakeholders. Therefore, financial statements must have high integrity. Based on the global context and differences in the results of previous studies, this study aims to replicate previous research using the latest data. This study has a specific objective to determine whether the size of the Public Accounting Firm, managerial ownership and company size, can affect the integrity of financial statements in consumer goods companies during 2020-2022. This study uses multiple regression analysis, with descriptive statistical testing. Based on empirical evidence, the results show that the size of the public accounting firm and company size have a positive effect on the integrity of financial statements. Meanwhile, managerial ownership has a negative effect on the integrity of financial statements.


 


 

Article Details

How to Cite
Wahyu Ningrum, W., & Monica Olivia. (2024). The Effect of Public Accounting Firm Size, Managerial Ownership, and Company Size on Financial Statement Integrity. Basic and Applied Accounting Research Journal, 4(1), 26-30. https://doi.org/10.11594/baarj.04.01.04

References

Arista, S., Wahyudi, T., & Yusnaini, Y. (2019). THE EFFECT OF CORPORATE GOVERNANCE STRUCTURE AND AUDIT TENURE ON THE INTEGRITY OF FINANCIAL STATEMENTS. ACCOUNTABILITY: Journal of Accounting Research and Development. https://api.semanticscholar.org/CorpusID:202349878
Cintia, C., & Khairani, S. (2022). The Effect of Board of Commissioners Characteristics, Public Accounting Firm Size and Earnings Management on Financial Statement Integrity (Empirical Study of Manufacturing Companies Listed on the Indonesia Stock Exchange for the Period 2018 - 2020). Accounting Student Research Publication, 3(2), 119-128.https://doi.org/10.35957/ prima. v3i2.2491
Damayanti, D. N., Suhendar, D., & Martika, L. D. (2023). Independent Commissioner, Managerial Ownership, Audit Quality, Company Size and Leverage on Financial Statement Integrity. Journal of Finance and Accounting Research, 9(1), 182-195.https://doi.org/10.25134 /jrka.v9i1.8261
Indonesian Institute of Accountants. (2018). Screenshot (4) (Indonesian Institute of Accountants (ed.)). Indonesian Institute of Accountants.
Juliana and Radita, M. (2019). THE EFFECT OF CORPORATE GOVERNANCE, COMPANY SIZE, AND AUDIT QUALITY ON THE INTEGRITY OF FINANCIAL STATEMENTS. Journal of Wahana Akuntansi.https://doi.org/doi.org/10.21009/wahana-akuntansi/14.2.06
Lubis, I. P., Fujianti, L., & Amyulianthy, R. (2019). The Effect of Public Accounting Firm Size, Company Size and Earnings Management on Financial Statement Integrity. ULTIMA Accounting, 10(2),138149.https://doi .org/10.31937/ akuntansi.v10i2.993
Luthfiah Fathin, & Abubakar Arief. (2023). The Effect of Company Size, Audit Tenure, Intellectual Capital, Financial Distress, and Audit Quality on Financial Statement Integrity. Trisakti Economic Journal, 3(2), 37653774.https://doi.org/ 10.25105/jet. v3i2.18072
MR Pramesta, A. N. (2019). scholar. The Effect of Company Size, Audit Committee, and Reputation of Public Accounting Firm on Financial Statement Integrity (Study of Mining Companies Listed on the Indonesia Stock Exchange 2014-2017),6.https://openlibrarypubli-cations.telkomuniversity.ac.id/index.php/managem ent/article/view/10395
Priharta, A. (2017). The Effect of Corporate Governance on the Integrity of Financial Statements. JABE (Journal of Applied Business and Economic), 3(4), 234. https://doi.org/10.30998/jabe.v3i4.1779
Rahayu, S. (2023). THE EFFECT OF GOOD CORPORATE GOVERNANCE, FIRM SIZE AND EARNINGS MANAGEMENT ON CORPORATE FINANCIAL PERFORMANCE. JOURNAL OF ECONOMICS, 14(02), 215-230. https://doi.org/10.35334/JEK.14I02.3467
Santoso, S. D., & Andarsari, P. R. (2022). The Effect of Managerial Ownership, Company Size and Audit Quality on Financial Statement Integrity. Owner, 6(1), 690-700.https://doi.org/10.3339 5/owner.v6i1.585
Selviana, S., & Wenny, C. D. (2021). The Effect of Audit Tenure, Cap Size, and Auditor Change on Financial Statement Integrity (Empirical Study of Transportation Sector Companies Listed on the Indonesia Stock Exchange in 2017-2019). Accounting Student Research Publications, 2(2), 169-183.https://doi.org/10.35957/prima.v2i2.929.
V. Wiratna Sujarweni. (2016).