%L eprintuntirta51304
%T PENGARUH CORPORATE GOVERNANCE 
TERHADAP INTEGRITAS LAPORAN KEUANGAN 
(Studi Empiris Pada Perusahaan Sektor Energi yang 
terdaftar pada Bursa Efek Indonesia Periode 2021-2023)
%K board of directors, audit committee, managerial ownership,
institutional ownership, independent commissioners, integrity of financial reports.
dewan direksi, komite audit, kepemilikan manajerial, kepemilikan
institusional, komisaris independen, integritas laporan keuangan.
%A OKTAFIA HANDAYANI
%O Penelitian ini bertujuan untuk menganalisis pengaruh corporate governance 
terhadap integritas laporan keuangan pada perusahaan sektor energi yang terdaftar 
di Bursa Efek Indonesia (BEI) periode 2021-2023. Penelitian ini dilatar belakangi 
oleh fenomena manipulasi laporan keuangan yang mengurangi kepercayaan 
pengguna laporan keuangan, dimana berdasarkan survei ACFE (Association of 
Certified Fraud Examiners) pada tahun 2019, fraud laporan keuangan mencapai 
6,7% di Indonesia. Corporate governance dalam penelitian ini diukur melalui 
beberapa variabel yaitu dewan direksi, komite audit, kepemilikan manajerial, 
kepemilikan institusional, dan komisaris independen. Integritas laporan keuangan 
menjadi variabel dependen dalam penelitian ini, yang diukur menggunakan proksi 
konservatisme. Teori keagenan digunakan sebagai landasan teoritis untuk 
menjelaskan hubungan antara prinsipal (pemegang saham) dan agen (manajemen) 
serta pentingnya mekanisme corporate governance dalam meminimalisir konflik 
kepentingan. Penelitian ini menggunakan metode kuantitatif dengan data sekunder 
berupa laporan tahunan perusahaan. Hasil penelitian ini diharapkan dapat 
memberikan kontribusi teoritis dan praktis terkait faktor-faktor corporate 
governance yang mempengaruhi integritas laporan keuangan perusahaan sektor 
energi di Indonesia.
%D 2025
%I UNIVERSITAS SULTAN AGENG TIRTAYASA
%X This study aims to analyze the impact of corporate governance on the integrity of 
financial statements in energy sector companies listed on the Indonesia Stock 
Exchange (IDX) for the period of 2021-2023. This research is motivated by the 
phenomenon of financial statement manipulation that reduces the trust of 
financial statement users, where according to a 2019 ACFE (Association of 
Certified Fraud Examiners) survey, financial statement fraud reached 6.7% in 
Indonesia. Corporate governance in this study is measured through several 
variables, namely the board of directors, audit committee, managerial ownership, 
institutional ownership, and independent commissioners. The integrity of financial 
statements becomes the dependent variable in this study, measured using 
conservatism proxies. Agency theory is used as the theoretical basis to explain the 
relationship between principals (shareholders) and agents (management), as well 
as the importance of corporate governance mechanisms in minimizing conflicts 
interests. This research uses a quantitative method with secondary data in the 
form of annual company reports. The results of this study are expected to provide 
theoretical and practical contributions related to the factors of corporate 
governance that affect the integrity of financial reports of energy sector 
companies in Indonesia.