id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
gp-186	Kusumawati, Yulia Tri ; Halim, Abdul	Construction of Financial Statement Integrity Model in Indonesia 	2025	13	.pdf	application/pdf	5461	281	37	A strong positive correlation is evident between the audit committee’s independence and audit quality, with this connection becoming more pronounced as organizational commitment strengthens, while audit quality functions as a mediator, further amplifying the impact of audit committee independence on financial statement accuracy. Using a saturation sample of 40 banking companies listed on the IDX in 2022, data on independence, organizational commitment, and audit quality are collected through questionnaires.	cache/gp-186.pdf	txt/gp-186.txt