PENGARUH AUDIT TENURE DAN UKURAN PERUSAHAAN TERHADAP INTEGRITAS LAPORAN KEUANGAN

Abstract

Financial reports are crucial for decision-making by stakeholders. Both small and large companies must provide reliable, relevant, and comprehensible financial information. Auditors, as independent entities, play a crucial role in ensuring professional engagement with clients, leading to justified opinions and strong financial report integrity. This study investigates the impact of audit tenure and company size on the integrity of financial reports in the food and beverage manufacturing sector listed on the Indonesia Stock Exchange from 2019 to 2021. Quantitative research with an associative research design was conducted. The sample included 15 purposively selected companies out of a population of 74. SPSS software was employed for data analysis. Results indicate that both audit tenure and company size positively influence financial report integrity. The R Square value of 0.258 suggests that 25.8% of the variability in financial report integrity can be explained by the independent variables, namely audit tenure and company size