Analisis Pengaruh Good Corporate Governance, Profitabilitas Dan Non-Performing Loan Terhadap Integritas Laporan Keuangan Pada Perusahaan Perbankan Di Indonesia

Abstract

The factors influencing financial statement integrity in banking firms listed on the Indonesia Stock Exchange (IDX) are investigated in this study. The research takes into account factors of credit risk, profitability, and Good Corporate Governance (GCG). Interest rates are used to reflect macroeconomic conditions, and firm size is included as a control variable. Panel data regression analysis completed using EViews 12 is used in a quantitative descriptive method. Purposive sampling was used to pick 28 banking businesses that were listed on the IDX between 2020 and 2024. Documentation available on the official IDX website (www.idx.co.id) provided secondary data. The findings indicate that while the board of directors exhibits a strong positive correlation, independent commissioners are linked to a notable reduction in financial statement accuracy. Profitability and Non-Performing Loans do not exhibit a significant association with financial statement integrity. Firm size is found to have a significant negative relationship, while interest rates show a significant positive relationship. Overall, the variables examined collectively play an important role in explaining variations in financial statement integrity.