Tubagus, Ismail (2021) The Influence of Independent Commissioners, Audit Committee and Company Size on the Integrity of Financial Statements. Estudios de Economia Aplicada, 39 (10). pp. 1-11. ISSN 11333197, 16975731

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Abstract

The aim of this study would be to see how independence commissioners, internal auditors, and size of the company affect the financial statement reputation of companies listed on the Indonesia Stock Exchange that produce basic industrial and chemical products (IDX). The findings revealed that having an impartial board of commissioners had a substantial positive impact on financial statement transparency, while having an audit committee and a large corporation had no significant impact. Based on the findings of data analysis research, the audit committee cannot boost the accuracy of the company's financial statements, according to this report. Meanwhile, one of the audit committee's responsibilities is to enhance the accuracy of the company's financial reports such that the details in the financial statements remains current and trustworthy. The internal auditors cannot improve the integrity of the company's financial statements based on the results of data analysis testing. In the meantime, one of the internal auditors tasks is to improve the accuracy of the company's financial reports so that the financial statements' details remain current and reliable. The audit committee cannot enhance the credibility of the company's financial statements based on the findings of data analysis research. Keywords: Independent Commissioners; Audit Committee; Management Audit; Financial Report Integrity.

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