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THE EFFECT OF AUDITOR INDEPENDENCE, CORPORATE GOVERNANCE, AND AUDIT QUALITY ON FINANCIAL REPORTING INTEGRITY WITH COMPANY SIZE AS A MODERATING VARIABLE (EMPIRICAL STUDY OF CONSUMER NON-CYCLICAL COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE 2018-2024)

Abstract

This study aims to: (1) examine the effects of auditor independence, institutional ownership, independent commissioners, audit committees, and audit quality on the integrity of financial statements among consumer non-cyclical companies listed on the Indonesia Stock Exchange (IDX) during 2018–2024; and (2) analyze these relationships by incorporating firm size as a moderating variable over the same period. The findings indicate that: (1) auditor independence, institutional ownership, and audit quality have a positive effect on the integrity of financial statements, while independent commissioners and audit committees show no significant effect; and (2) firm size weakens the influence of auditor independence, strengthens the effects of institutional ownership, independent commissioners, and audit quality, and does not moderate the relationship between audit committees and the integrity of financial statements.