Skripsi

PENGARUH KEPEMILIKAN MANAJERIAL, KOMITE AUDIT, LEVERAGE, DAN UKURAN KANTOR AKUNTAN PUBLIK TERHADAP INTEGRITAS LAPORAN KEUANGAN DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS DI PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2021).

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Penilaian

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This study aims to obtain empirical evidence regarding the effect of managerial ownership, audit committee, leverage, and the size of the Public Accounting Firm on the integrity of financial statements. This study uses quantitative methods with secondary data acquisition. The population used in this study were property and real estate companies for the 2017-2021 period with a research sample of 46 companies. Data were analyzed using SPSS version 25.0. The integrity of financial statements in this study is measured using the conservatism index. The results of the study show that managerial ownership, leverage, and size of a public accounting firm have no significant effect on the integrity of financial statements. Meanwhile, the audit committee has a positive and significant effect on the integrity of financial statements.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2307000940	T90403	T904032023	Central Library (Referens)	Available

Detail Information

Series Title

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Call Number

T904032023

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2023

Collation

xviii, 62 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

-

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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