Vol. 5, No. 8, August 2024
E-ISSN: 2723-6692
P-ISSN: 2723-6595
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Jurnal Indonesia Sosial Sains, Vol. 5, No. 8, August 2024 1943
KEYWORDS
ABSTRACT
Audit Committee; Board of
Commissioners; Institutional
Ownership; Tenure Audit;
Auditor Industry
Specialization; Financial
Distress; Integrity of
Financial Statements
This research aims to test and gather empirical evidence of Factors
Affecting the Integrity of the Company's Financial Statements.
Factors examined in this study include Audit Committee, Board of
Commissioners, Institutional Ownership, Audit Tenure, Auditor
Industry Specialization and Financial Distress as independent
variables. Meanwhile, the dependent variable is the Integrity of
Financial Statements. The sample chosen for this study is Consumer
Goods Industry Sector Companies listed on the Indonesia Stock
Exchange (IDX) during 2020-2022, then purposive sampling
method was implemented as the sampling technique. This study
uses secondary data: the company's financial statements and annual
reports. The collected data were then analysed by multiple linear
regression using Statistical Package for Social Sciences (SPSS)
version 22. The study’s findings reveal that the Audit Committee
positively affects the integrity of Financial Statements. Meanwhile,
the Board of Commissioners, Institutional Ownership, Audit Tenure
Auditor Industry Specialization, and Financial Distress do not affect
the Integrity of Financial Statements. It is recommended that further
research consider adding variables as independent variables,
moderating variables or intervention variables that have the
potential to increase their influence on the integrity of financial
reports.
Attribution-ShareAlike 4.0 International (CC BY-SA 4.0)
1. Introduction
Financial statements are reports business entities produce to facilitate communication
between companies and their clients. Financial statements will only have good integrity if the data
included is in accordance with the correct accounting rules. There are several problems with financial
statement integrity in Indonesia, which refers to situations when information is not presented
honestly in financial statements. One intention is to misrepresent the financial statements at PT Tiga
Pilar Sejahtera Food Tbk (Ardani & Titik Aryati, 2023).
Factors Affecting The Integrity of Company Financial
Statements
Restu Ardia Pramesti, Hexana Sri Lastanti
Universitas Trisakti, Jakarta, Indonesia
Email: restuardia262@gmail.com, hexana.sri@trisakti.ac.id
Correspondence: restuardia262@gmail.com
*
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In the investigative audit report dated March 12, 2019, issued by PT Ernst & Young Indonesia
(EY) against the management of PT AISA, it was stated that the 2017 financial statements on the
company's assets, receivables, and assets contained speculation of overstatement amounting to Rp. 4
trillion. In addition, there is speculation of an overstatement of the sales account of Rp. Six hundred
sixty-two billion and an EBITDA account of Rp. 329 billion (Ardani & Titik Aryati, 2023). Several
incidents of financial statement misappropriation show that financial statements are not presented
honestly. Public confidence may decline due to dishonesty in published financial statements, and the
stock prices of companies that have been in trouble may also decline. It can harm investors and the
company's public perception if not handled seriously.
As stated by Yulinda et al. (2016), financial statement integrity is financial statements' accuracy
and correctness level. To ensure that those who use financial statements can be held accountable, it
is necessary to include accurate inclusion of all financial data and company performance. However,
several factors, including the corporate governance system, can impact the credibility of financial
statements. Corporate governance systems consist of two types such as internal and external. This
study uses the audit committee, board of commissioners, and institutional ownership as internal
corporate governance systems. Meanwhile, audit tenure, auditor industry specialisation, and financial
distress are the external corporate governance systems used because this corporate governance
mechanism allows companies to supervise managers' decision-making processes.
Based on the Financial Services Authority Regulation (POJK Number 55/POJK.04/2015), the
audit committee refers to a body that the board of commissioners form to support the
implementation of its responsibilities. The audit committee takes part in implementing the
supervision of financial statement audit procedures. The audit committee's responsibilities include
monitoring compliance with financial standards policies, confirming that financial statements are
prepared using information known to audit committee members, and assessing the external auditor's
recommended budget and service levels (Peraturan Otoritas Jasa Keuangan (POJK) Nomor
55/POJK.04/2015 Tentang Pembentukan Dan Pedoman Pelaksanaan Kerja Komite Audit, 2015).
Forming an audit committee can minimise the chance of errors and help management maintain
the accuracy of financial statements. Supporting the research of Tanuwijaya and Dwijayanti (2022),
it is explained that the variables of the audit committee show no impact on financial statement
integrity. Sofia's study (2018) demonstrated that the audit committee variables positively impact
financial statement integrity, as measured by educational background. This is because it is assumed
that audit committee members with an accounting education background will better understand
accounting standards and control systems, making it more difficult for managers to commit fraud.
One of the company's parts that manages and advises the board of directors to ensure good
corporate governance is the board of commissioners (Tanuwijaya & Dwijayanti, 2022). The board of
commissioners’ main task is to monitor the actions of managers who have the authority to change the
company's financial statements that can prevent opportunistic attitudes or taking personal
advantage. In line with the research (Tanuwijaya & Dwijayanti, 2022), the variables of the board of
commissioners show no influence on financial statement integrity.
Institutional ownership is stock ownership by other institutions or institutions, including the
government, financial services companies, and the like. This is intended so that better supervision of
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management actions can be carried out by other institutions or organisations acting as shareholders.
In line with the research of Fahmi and Nabila (2020), it is explained that the institutional ownership
variable shows no influence on financial statement integrity. Meanwhile, the study by Ardani and
Aryati (2023) demonstrated that the institutional ownership variable determined using the
percentage of shares held by the institution with the total outstanding shares positively influences
financial statement integrity.
Audit tenure is defined as the duration of the work involvement of an auditor with certain
business entities (Tanuwijaya & Dwijayanti, 2022). An auditor's independence will begin to be
questioned if he has carried out his work in an agency for a long period. This is because auditors who
have carried out financial statement audits from the same agency for a long period can usually issue
audit opinions that are by the wishes of management (Tanuwijaya & Dwijayanti, 2022). Due to the
interference of independence, the findings of the audit opinion will be questioned. Meanwhile,
research by Risqurrahman et al. (2020) stated that the audit tenure variable positively impacts
financial statement integrity.
The expertise of the auditor industry is the expertise and skills of KAP auditors in carrying out
audits of certain sectors (Tanuwijaya & Dwijayanti, 2022). The specialization of the auditor industry
can be determined by the division of the number of clients who KAP audits in a particular sector by
the number of business entities in the industry (Oktaviani et al., 2021). In line with the research of
Tanuwijaya and Dwijayanti (2022), it is explained that the variables of the auditor industry
specialisation show no impact on financial statement integrity. Meanwhile, the research of Kartika
and Nurhayati (2018) stated that the auditor industry specialization variables positively impact
financial statement integrity.
Financial distress is when a business is in financial trouble because it does not fulfil its
responsibilities, causing financial problems (Tanuwijaya & Dwijayanti, 2022). When business entities
face serious financial problems, managers reduce their capitalization level and use profit
management to change financial statements to make their performance look superior and maintain a
strategic distance from management changes (Saad & Abdillah, 2019). If financial statements are
distorted, their data becomes untrustworthy, and their integrity is reduced. However, there is another
conclusion that finance-related problems can cause business entities to be more vigilant in dubious
situations until managers are more conservative and financial statements are more credible
(Tanuwijaya & Dwijayanti, 2022). In line with the findings of Tanuwijaya and Dwijayanti (2022) who
explained that the variable of financial distress shows no influence on financial statement integrity.
Whereas the findings of Saad and Abdillah (2019), the variable of financial distress shows to have a
positive influence on financial statement integrity.
This study is not similar to the previous study that used a sample of data from 2017-2021 with
data used based on the financial statements of IDX-listed mining companies. This research aims to
test the influence of the audit committee, board of commissioners, institutional ownership, audit
tenure, auditor industry specialization and financial distress on the integrity of financial reports. This
study used a sample of data for 2020-2022 and data used based on the financial statements of
business entities in the IDX-listed consumer goods industry sector. Through the background that the
author has described, the author is interested in conducting research titled "Factors Affecting the
Integrity of Corporate Financial Statements".
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2. Materials and Methods
This research implements a descriptive statistical method, a data analysis method that
describes all collected data. Descriptive statistical analysis describes or describes data starting with
standard deviation, mean (average), minimum, and maximum (Ghozali, 2013). This type of research
is correlational research, which aims to determine whether there is a correlation between variables.
The independent variables in this research are the audit committee, board of commissioners,
institutional ownership, audit tenure, auditor industry specialization and financial distress. The
dependent variable of this research is the integrity of financial reports. In this research, secondary
data was used. Secondary data employed in this study are the company's financial statements and
annual reports. The collected data were then analyzed by multiple linear regression method using
Statistical Package for Social Sciences (SPSS) version 22.
3. Result and Discussion
Result
Classical Assumption Test
Normality Test
The normality test aims to determine if this study’s variables are distributed normally. This
study uses the Kolmogorov-Smirnov (K-S) test to assess the significance value. The research model is
considered to have a normally distributed residual if the significance value exceeds 0.05.
Table 1 Normality Test Results,
Model
Asymp. Sig
Conclusion
Integrity of Financial Statements
0,247
Normally Distributed
According to Table 1. The normality test outcomes reveal the Asymp value. Sig. (2-tailed) of
0.247. Since this value exceeds 0.05, a conclusion can be made that at a confidence level of 95% or
5%, the assumption of the normal distribution is met, and the null hypothesis (Ho) is accepted.
Multicollinearity Test
The multicollinearity test aims to assess the correlation among independent variables. An
ideal regression model is one in which the independent variables are uncorrelated. The
multicollinearity test can be assessed using the tolerance value and VIF value.
Table 2 Multicollinearity Test Results
Tolerance
VIF
Conclusion
.755
1.325
No multicollinearity
.860
1.163
No multicollinearity
.715
1.399
No multicollinearity
.979
1.021
No multicollinearity
.671
1.491
No multicollinearity
.915
1.093
No multicollinearity
.847
1.181
No multicollinearity
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According to Table 2, the multicollinearity test outcomes showed that every variable had a
tolerance value greater than 0.10. In addition, all variables had a VIF value below 10.00. These
findings indicate no correlation among independent variables in the research model.
Autocorrelation tests
Autocorrelation tests on linear regression models need to be conducted when the form of the
data is time series or sequential in time. Autocorrelation refers to the influence of the value of a
sample or observation by the value of previous observations. For this study, the autocorrelation test
was conducted through the Durbin Watson test.
Table 3 Autocorrelation Test Results,
n
k
dL
dU
4-dU
4-dL
DW
Conclusion
168
6
1,6743
1,8221
2,1779
2,3257
1,900
No autocorrelation
According to Table 3. The autocorrelation test outcomes using the Durbin Watson test comply
with the test conditions if the dU < d < 4 – dU. If this condition is met, no positive or negative
autocorrelation is found in the research sample. Based on Durbin Watson's table with k = 6 and n =
168, it is found that dU = 1.8221, so 1.8221 < 1.900 < 2.1779. A conclusion can be made that the above
equation does not undergo autocorrelation.
Heteroscedasticity Test
The heteroscedasticity test aims to assess the difference in the residual's variance between
one observation and another in the regression model.
Table 4 Heteroscedasticity Test Results
Variable
Sig
Conclusion
KA
.868
No heteroscedasticity occurs
DK
.191
No heteroscedasticity occurs
KI
.082
No heteroscedasticity occurs
AT
.118
No heteroscedasticity occurs
SIA
.456
No heteroscedasticity occurs
FD
.599
No heteroscedasticity occurs
LAGILK
.735
No heteroscedasticity occurs
According to Table 4, the heteroscedasticity test results showed that the significance value for
every variable in this study was greater than 0.05 (5%). Therefore, it can be concluded that no
heteroscedasticity occurs in this research model.
Hypothesis Test
Coefficient of Determination Test
The determination coefficient test measures how well an independent variable can explain a
dependent variable. An R^2 value near 1 indicates that the model is good at explaining the event
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under study due to its ability to account for variations in independent variables. Conversely, an R^2
value near or equal to 0 indicates that every variable in the model cannot account for the variation of
the dependent variable.
Table 5 Determination Coefficient Test Results
Model
Adj R
2
Integrity of Financial Statements
0,047
According to Table 5, the determination coefficient test outcomes show an adj R^2 value of
0.047 or 4.7%. This indicates that the contribution of independent variables to dependent variables
is 4.7%. Meanwhile, the remaining 95.3% was contributed by other variables that were not tested.
Statistical Test F
The F statistical test determines whether the independent variables as a whole significantly
influence the dependent variables.
Table 6 Statistical Test Results F
Model
Fstat
Sig Fstat
Integrity of Financial Statements
2.158
0,041
b
According to Table 6, the F statistical test outcomes show 2.158 for the F value and 0.041 for
the significance value. Because this value is below 0.05, it indicates that independent variables such
as audit committee, board of commissioners, institutional ownership, audit tenure, auditor industry
specialization, and financial distress simultaneously affect financial statement integrity as dependent
variables.
Statistical Test t
The statistical t test functions to determine the extent of the influence of every independent
variable individually (partially), such as the audit committee, board of commissioners, institutional
ownership, audit tenure, auditor industry specialization, as well as financial distress, in explaining the
dependent variable, which is financial statement integrity.
Table 7 Results of Statistical Test t/Multiple Linear Regression Analysis Table
Variable
Direction
Prediction
Beta
Std.
Error
T Stat
Sig
(2 Tail)
Sig
(1 Tail)
Conclusion
(Constant)
-0.053
.071
-.742
0.459
KA
+
0.144
.062
2.300
0.023
0.011
H1 accepted
DK
+
-0.079
.073
-1.089
0.278
0.139
H2 rejected
KI
+
0.020
.071
0.280
0.780
0.390
H3 rejected
AT
-
0.015
.020
0.762
0.447
0.223
H4 rejected
SIA
+
-0.129
.049
-2.638
0.009
0.004
H5 rejected
FD
-
-0.007
.008
-0.777
0.438
0.219
H6 rejected
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LAGILK
-0.114
.082
-1.388
0.167
0.083
According to Table 7, the statistical test t outcomes reveal that the hypothesis of H2, H3, H4,
H5, and H6 was rejected because the significance value exceeds 0.05. Explaining that the board of
commissioners, institutional ownership, audit tenure, auditor industry specialization, and financial
distress do not affect financial statement integrity. In contrast, H1 was accepted due to the
significance value of less than 0.05, indicating that the audit committee affects financial statement
integrity. The hypothesis test results are described as follows:
1. The statistical test results reveal that the audit committee's coefficient is 0.144. With a
significance value of 0.023/2 = 0.011, which is below 0.05 (alpha 5%), the null hypothesis
(Ho) is rejected. At a confidence level of 95%, a conclusion can be made that the audit
committee positively influences financial statement integrity.
2. The coefficient of the board of commissioners is -0.079. Since significance testing could not be
continued, the null hypothesis (Ho) was accepted. This means that no influence is found of the
board of commissioners on financial statement integrity.
3. The coefficient of institutional ownership is 0.020. The significance value of 0.780/2 = 0.390
exceeds 0.05 (alpha 5%), so the null hypothesis (Ho) is accepted. At a 95% confidence level, a
conclusion can be made that no influence is found of institutional ownership on financial
statement integrity.
4. The audit tenure coefficient is 0.015. Since significance testing could not be continued, the null
hypothesis (Ho) was accepted. This shows that no effect is found of tenure audits on financial
statement integrity.
5. The industry specialization coefficient of auditors is -0.0129. The significance test could not
be continued, so the null hypothesis (Ho) was accepted. This is an indication that no influence
is found of the auditor industry's specialization on financial statement integrity.
6. The financial distress coefficient is -0.007. The significance test showed a value of 0.438/2 =
0.219, which was greater than 0.05 (alpha 5%). Therefore, the null hypothesis (Ho) is
accepted. At a confidence level of 95%, a conclusion can be made that financial distress does
not affect financial statement integrity.
Discussion
The Influence of the Audit Committee on the Integrity of Financial Statements
The findings of the research analysis reveal that the audit committee positively influences
financial statement integrity, so this hypothesis is accepted. Based on agency theory and positive
accounting theory, the audit committee can reduce conflicts of interest that often occur in companies.
The audit committee guarantees that the financial statements reflect the company’s actual financial
condition, thereby reducing the chances of manipulation or irregularities by management. This
research supports the findings of Fitrianingsih et al. (2022), Ardani and Aryati (2023), and Mulyawati
Sonia & Nazir (2022), which show that an audit committee’s presence plays a crucial role in
monitoring business operations as a form of control to prevent deviations by management, especially
in the preparation of financial statements, and can improve financial statement integrity.
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However, this study’s findings contradict the findings of Tanuwijaya & Dwijayanti (2022),
Maharani & Khristiana (2022), and Risqurrahman et al. (2020), which revaled that the audit
committee did not significantly influence financial statements integrity.
The Influence of the Board of Commissioners on the Integrity of Financial Statements
The study’s findings show that the board of commissioners shows no influence on financial
statement integrity, so the hypothesis is rejected. According to agency theory and positive accounting
theory, although the board of commissioners has an accounting education background, its role cannot
effectively balance the interests of agents and principals, resulting in an inability to achieve the
company's targets and present financial statements with integrity. This research supports the
findings by Oktaviani et al. (2021), Sonia & Nazir (2022), and Nurbaiti & Elisabet (2023), which show
that the board of commissioners has no direct impact on financial statement integrity when
considering its roles and responsibilities.
On the contrary, the findings by Fitrianingsih et al. (2023), Cintia & Khairani (2022), and
Abbas et al. (2021), show that the board of commissioners significantly influences financial statement
integrity. A board of commissioners who understand finance and accounting in depth positively
impacts financial statement integrity.
The Effect of Institutional Ownership on the Integrity of Financial Statements
The study's findings showed that institutional ownership did not influence financial
statement integrity, so this hypothesis was rejected. These results contradict the agency theory that
institutional ownership should increase management oversight and reduce agency costs. Conversely,
large institutional ownership can encourage management to act opportunistically, suggesting that
institutional investors are not always effective in controlling financial statement integrity. These
findings support the research of Maharani and Khristiana (2022), Novianti & Isynuwardhana (2021),
and Kusumaningputri (2019), which show that the size of institutional ownership, whether large or
small, does not impact financial statement integrity significantly, indicating that the alignment of
interests between owners and institutions has not been achieved.
In contrast, these findings contradict the findings of Tamara & Kartika (2021), Ardani & Aryati
(2023), and Oktaviani et al. (2021), which show that institutional ownership shows a significant
influence on financial statement integrity.
The Effect of Tenure Audit on the Integrity of Financial Statements
The findings of this study show that tenure audits do not affect financial statement integrity,
so this hypothesis is rejected. According to agency theory, the indifference of the auditor's work
duration shows that auditor supervision is ineffective in reducing agency conflicts and may cast doubt
on the ability of the audit mechanism to prevent opportunistic accounting practices. This research is
in line with the findings of Tanuwijaya & Dwijayanti (2022), Risqurrahman et al. (2020), and Sucitra
et al. (2020), revealing that the duration of cooperation between companies and Public Accounting
Firms (KAP) does not affect financial statements integrity.
On the contrary, this study’s results contradict the findings of Wulandari (2021), Aprilia &
Sulindawati (2022), and Fatimah et al. (2020), which show that tenure audits significantly influence
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financial statement integrity. The long duration of the collaboration allows the auditor to better
understand the client's business and potential risks in more depth. However, too long a close
relationship between auditors and clients is considered to undermine auditors' independence and
influence their opinions. Therefore, companies need to consider replacing auditors regularly to
maintain the independence and quality of audits. Maintaining audit quality can improve financial
statement integrity.
The Influence of Auditor Industry Specialization on the Integrity of Financial Statements
This study’s findings show that the auditor industry's specialization does not impact financial
statement integrity, so the hypothesis is rejected. Based on agency theory and positive accounting
theory, auditors with specialized expertise in the industry should be capable of objectively analyzing
financial statements and identifying the characteristics of reports that conform to accounting
standards. If industry specialization does not significantly affect the reliability of financial statements,
it indicates that auditor oversight may not be effective enough in addressing conflicts of interest. This
finding is in line with the research of Tanuwijaya & Dwijayanti (2022), Nurbaiti & Elisabet (2023),
and Ramadani & Triyanto (2020), which show that the auditor's specialization or expertise in the
audit process does not affect the integrity level of the financial statements that the company
published.
However, this study’s results contradict the findings of Oktaviani et al. (2021), Kartika &
Nurhayati (2018), and Yendrawati & Hidayat (2021), which revealed that the specialization of the
auditor industry significantly influences financial statement integrity.
The Effect of Financial Distress on the Integrity of Financial Statements
The study's findings show that financial distress does not impact financial statement integrity,
so the hypothesis is rejected. Based on agency theory and positive accounting theory, financial
distress can cause conflicts between managers and investors because managers have access to more
in-depth information regarding the company's financial situation during financial crises. During times
of financial distress, managers often neglect conservative principles to maintain their positions, which
can reduce financial statement integrity. These findings support the research by Tanuwijaya &
Dwijayanti (2022), Mulyawati & Nazir (2022), and Ustman et al. (2023), which show that financial
distress does not impact financial statement integrity. When a company experiences high financial
difficulties, managers may reduce conservatism, and if financial statements are manipulated, the
information in them becomes unreliable, reducing financial statement integrity.
However, these findings contradict the research by Saad and Abdillah (2019), Liliany &
Arisman (2021), and Abdillah (2018), which revealed that financial statement integrity is significantly
affected by financial distress. In the case of severe financial distress, companies are more likely to
manipulate financial statements to avoid investors who avoid companies with high debt levels, as
high debt increases risk and can damage financial statement integrity.
4. Conclusion
This study aims to determine the effect of the audit committee, board of commissioners,
institutional ownership, and audit tenure, auditor industry specialization as financial distress on
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financial statement integrity. According to the findings of the tests that have been conducted,
conclusions can be drawn that: 1) Financial statement integrity is positively affected by the audit
committee. 2) Financial statement integrity is not affected by The Board of Commissioners. 3)
Financial statement integrity is not affected by Institutional ownership. 4) Financial statement
integrity is not affected by audit tenure. 5) Financial statement integrity is not affected by the
specialization of the auditor industry. 6) Financial statement integrity is not affected by financial
distress. Further research is suggested to consider the addition of variables either as independent
variables, moderation variables, and intervention variables that potentially increase their impact on
financial statement integrity.
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