PENGARUH GOOD CORPORATE GOVERNANCE, FINANCIAL DISTRESS, LEVERAGE DAN KUALITAS AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN

Abstract

This research aims to find empirical evidence regarding the effect of Good Corporate Governance, Financial Distress, Leverage, and Audit Quality on The Integrity of Financial Statements. The samples in this research were all banking companies listed on the Indonesia Stock Exchange for the period 2018 – 2022. The number of companies sampled in this research was 40 companies. This research uses panel data analysis  with Random Effect Model (REM) through the Eviews 10 program. The results showed Financial Distress has a positive effects on Integrity of Financial Statements. Meanwhile, Good Corporate Governance, Leverage, and Audit Quality have not effect on The Integrity of Financial Statements.