PENGARUH AUDIT TENURE DAN ROTASI AUDITOR TERHADAP INTEGRITAS LAPORAN KEUANGAN: STUDI EMPIRIS PADA PERUSAHAAN SUB-SEKTOR FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2021–2024

After the COVID-19 pandemic hit, pharmaceutical companies have become a crucial part of maintaining the health order in Indonesia. Pharmaceutical companies have seen growing demand for all aspects of medical care. This has led investors to begin looking at pharmaceutical companies for investment purposes, seeking growth and maximizing profits. Based on this, it is interesting to discuss the integrity of pharmaceutical companies' financial statements, ensuring they are attractive to investors, in light of audit tenure and auditor rotation practices, which are expected to influence financial statement integrity. This study aims to determine the effect of audit tenure and auditor rotation on financial statement integrity in pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange for the 2021-2024 period. The study used a quantitative approach with descriptive quantitative methods. The study population was obtained from the website www.idx.co.id, comprising 14 pharmaceutical sub-sector companies. The research sample was determined using a purposive sampling method with several sampling criteria, resulting in nine pharmaceutical sub-sector companies. Data were collected using documentation from www.idx.co.id and analyzed using multiple linear regression, classical assumption tests, and partial and simultaneous hypothesis tests. The results indicate that audit tenure, partially, has no significant effect on financial statement integrity, and auditor rotation has no significant effect on financial statement integrity. Simultaneously, audit tenure and auditor rotation have no significant effect on financial statement integrity.