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PENGARUH STRUKTUR CORPORATE GOVERNANCE, AUDIT TENURE, DAN UKURAN KAP TERHADAP INTEGRITAS LAPORAN KEUANGAN (STUDI EMPIRIS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR PADA BURSA EFEK INDONESIA TAHUN 2017 – 2021)

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This study aims to empirically test and analyze the influence of corporate governance structure, audit tenure, and measure the size of public accounting firms on the integrity of financial statements. The type of data used in this study is secondary data taken from financial reports and annual reports published by IDX on web www.idx.co.id. The population in this study is 22 manufacturing companies listed on the IDX during the 2017-2021 period with a total of 110 observation samples. The sampling technique in this study is the purposive sampling method. The data obtained were analyzed by descriptive statistical analysis techniques. Based on the test results, it is known that the independent commissioners variables have a negative and significant effect on the integrity of financial statements, meanwhile institutional ownership variables have no effect on the integrity of financial statement, audit committee variables have no influence on the integrity of financial statements, audit tenure variables also have no influence on the integrity of financial statements, and the size of public accounting firms have a significant influence and have a negative correlation with the integrity of financial statements.

Availability
Inventory Code Barcode Call Number Location Status
2307003996T127803T1278032023Central Library (Referens)Available
Detail Information
Series Title
-
Call Number
T1278032023
Publisher
Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universias Sriwijaya.,
Collation
xviii, 85 hlm.; ilus.; 29 cm
Language
Indonesia
ISBN/ISSN
-
Classification
657.450 7
Content Type
Text
Media Type
-
Carrier Type
-
Edition
-
Subject(s)
Audit Keuangan, Pemeriksaan Keuangan
Prodi Akuntans
Specific Detail Info
-
Statement of Responsibility
Other version/related

No other version available

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