The Effect Of Earnings Management, Audit Quality And Company Size On The Integrity Of Financial Reports In People's Economic Banks (BPR) In 2019-2023

  • Supriyoko Supriyoko Institute Technology and Science Mandala

Abstract

In This research aims to analyze the influence of earnings management, audit quality and company size on the integrity of financial reports. The sample used in this research is Rural Bank companies registered with the Jember Financial Services Authority (OJK) for the 2019-2023 period. The independent variables in this research are Earnings Management, Audit Quality and Company Size, where the dependent variable is Financial Report Integrity. Using a purposive sampling method, the author obtained a research sample of 30 people's economic banks from a research population of 34 people's economic banks. The data analysis model used in this research is descriptive statistical tests, classical assumption tests, multiple linear regression tests, and hypothesis tests. The results of this research prove that partially earnings management and company size have a significant effect on the integrity of financial reports.  However, audit quality does not affect the integrity of financial reports. Simultaneously, earnings management, audit quality and company size influence the integrity of financial reports.

Published
2024-09-19