Abstract The Sun Nusantara Prima (SNP) designed incorrect receivables by generating
fictitious sales with Columbia client data. It was unfortunate that Deloitte, the auditor, was …

This study seeks to produce empirical evidence by investigating the impact of institutional
ownership (IO) and company value (CV) on financial statement integrity and the moderating …

The purpose of this study was to examine the effect of Managerial ownership, Debt
Covenant and Litigation Risk on Accounting Conservatism. The population in this study …

The whistleblowing system and internal company management are crucial in supporting the
growth of integrity and good corporate governance. This research aims to identify the factors …

Purpose This study examines the correlation between ownership structure (OS) and
financial reporting integrity (FRI), with emphasis on the impact of earnings quality (EQ) in the …

The integrity of financial reports is a financial report that displays the actual condition of a
company. There are still many cases of data manipulation financial statements show that the …

Purpose: This study has three aims First, to analyze whether Good Corporate Governance
(GCG) and Leverage Ratio (DER) affect the Financial Reports with integrity (IGFS) of SOE …

Abstract General Background: The increasing complexity of global financial markets
necessitates enhanced transparency and comprehensive reporting, leading to the adoption …

Tujuan dari penelitian ini adalah untuk menguji pengaruh leverage, ukuran perusahaan dan
profitabilitas terhadap biaya audit. Populasi dalam penelitian ini terdiri dari perusahaan …

Financial statements are an important instrument for investors to know the condition of a
company in which they invest. Financial statements must be presented in accordance with …