Pengaruh Earnings Quality dan Komite Audit Terhadap Integritas Laporan Keuangan Dengan Kualitas Audit Sebagai Pemoderasi

This study aims to analyze the effect of earnings quality and audit committee on financial statement integrity, with audit quality as a moderating variable. This study employs a quantitative approach focusing on infrastructure sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The population consists of 68 companies, with 20 companies selected as the sample using the purposive sampling method. The data used are secondary data obtained from companies’ annual reports and financial statements. Data analysis was conducted using panel data regression and Moderated Regression Analysis (MRA) with the assistance of EViews 12. The results show that earnings quality has a significant effect on financial statement integrity, while the audit committee has no significant effect on financial statement integrity. Furthermore, audit quality is proven to moderate the effect of earnings quality on financial statement integrity and also moderates the effect of the audit committee on financial statement integrity. These findings indicate that good earnings quality plays an important role in supporting financial statement integrity, while the existence of an audit committee based on its measurement is insufficient to influence financial statement integrity. Audit quality as a moderating variable can strengthen the relationship between internal company factors and financial statement integrity. This study provides an overview of factors that may support the quality of financial information presented by infrastructure sector companies.