PERAN KOMISARIS INDEPENDEN, KOMITE AUDIT DAN KUALITAS AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN DIMODERASI OLEH WHISTLEBLOWING SYSTEM

Abstrak

Integrity of financial statement is defined as a situation where the financial statements are presented fairly in accordance with the actual circumstances. The research aims to analyze the influences of independent commissioners, audit committee, audit quality, on integrity of financial statements with whistleblowing system as moderation variable. The samples of this research were 24 transportation subsector companies listed on the Indonesia Stock Exchange for the period 2015-2019 which were obtained using purposive sampling method. The analytical tool used in testing the hypothesis of this research is Moderated Regression Analysis (MRA). The result of this research indicated that partially the audit quality variable has a significant positive effect on the integrity of financial statements, while the independent commissioner and audit committee variables have no effect on the integrity of financial statements. In addition, the whistleblowing system variable weakens the relationship between audit quality and the integrity of financial statements, but does not affect the relationship between the independent commissioner and the audit committee variable on the integrity of financial statements. The positive effect of audit quality that is proven on the integrity of financial statements is expected to have implications for maximizing the company's efforts to improve audit quality by prioritizing alternatives to using Big Four auditors, which are generally believed to provide better audit quality, which in turn will have an impact on improving the integrity of financial statements. . Another finding regarding the whistleblowing system can weaken the positive relationship between audit quality and the integrity of financial statements, giving implications for auditors, both non-big four and big four public accounting firms, to continue to carry out the audit process in accordance with auditing standards and procedures without relying on good or bad. company whistleblowing system.

Keywords: Integrity of Financial Statements, Independent Commissioners, Audit Commitee, Audit Quality, and Whistleblowing system.