Skripsi

PENGARUH KUALITAS KOMITE AUDIT, RASIO LEVERAGE, DAN UKURAN KANTOR AKUNTAN PUBLIK (KAP) TERHADAP INTEGRITAS LAPORAN KEUANGAN (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR PERINDUSTRIAN DI BURSA EFEK INDONESIA PERIODE 2019-2021).

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Penilaian

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This study aims to obtain empirical evidence regarding the effect of audit committee quality, leverage ratio, and the size of Public Accounting Firms on the integrity of financial statements. The method used in the study is a quantitative method with secondary data. The population used in this study was industrial sector companies starting form 2019-2021 with a research sample of 39 companies obtained through purposive sampling techniques. The data analysis in this study used the SPSS version 29.0 and multiple linear regression. The integrity of the financial statements in this study was measured using a discretionary accrualls index. The results showed that the quality of the audit committee, the composite of audit committee, the gender of audit committee, and the leverage ratio, also the size of public accounting did not have a significant effect on the integrity of the financial statements. Meanwhile, the accounting and finance education background of the audit committee has a significant positive effect on the integrity of financial statements.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2307000145	T86075	T860752023	Central Library (Referens)	Available

Detail Information

Series Title

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Call Number

T860752023

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universias Sriwijaya., 2022

Collation

xxii, 87 hlm.; ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.450 7

Content Type

Text

Media Type

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Carrier Type

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Edition

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Subject(s)

Prodi Akuntansi
Audit Keuangan, Pemeriksaan Keuangan

Specific Detail Info

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Statement of Responsibility

MURZ

Other version/related

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