PENGARUH CORPORATE SOCIAL RESPONSIBILITY, SPESIALISASI INDUSTRI AUDITOR, FINANCIAL DISTRESS DAN INTELLECTUAL CAPITAL TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi Empiris Pada Perusahaan Sektor Infrastruktur yang terdaftar di Bursa Efek Indonesia Periode 2021-2023)

Abstract

The purpose of this study is to analyze how Corporate Social Responsibility (CSR), Auditor Industry Specialization (AIS), Financial Distress (FD), and Intellectual Capital (IC) influence the integrity of financial statements. The empirical analysis draws upon a sample of 28 infrastructure companies listed on the Indonesia Stock Exchange (IDX) over the 2021–2023 period, generating 76 firm-year observations. The research data were acquired through a comprehensive review of annual reports, sustainability disclosures, and audited financial statements. The analytical framework employed is multiple linear regression, implemented with IBM SPSS version 30 as the statistical tool. The empirical results indicate that CSR and AIS exert no significant influence on financial statement integrity, whereas FD and IC demonstrate a significant negative effect. Furthermore, the joint test confirms that the four independent variables collectively affect financial statement integrity, with an adjusted R² of 12.5%. These findings highlight the pivotal role of financial health and intellectual capital management in preserving the reliability and credibility of corporate financial reporting.