Skripsi

ENGARUH KUALITAS AUDIT, AUDIT REPORT LAG, FINANCIAL DISTRESS, DAN CEO FINANCIAL EXPERTISE TERHADAP INTEGRITAS LAPORAN KEUANGAN PADA PERUSAHAAN SUBSEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2022.

---

Penilaian

---

This research aims to determine the effect of audit quality, audit report lag, financial distress and CEO financial expertise on the integrity of financial reports in banking subsector companies listed on the Indonesian stock exchange in 2020-2022. The method used in this research is a quantitative method. The population used in this research is banking subsector companies for the 2020-2022 period. The data collection method used was purposive sampling with a total sample of 111. The data analysis technique used Eviews 12 with panel data regression analysis. The research results show that audit quality and CEO financial expertise have a significant positive effect on the integrity of financial reports. And financial distress has a significant negative effect on the integrity of financial reports. Meanwhile, audit report lag has an insignificant positive effect on the integrity of financial reports. Keywords : Integrity of Financial Reports, Audit Quality, Audit Report Lag, Financial Distress, CEO Financial Expertise

---

Availability

Inventory Code	Barcode	Call Number	Location	Status
2407000256	T138150	T1381502024	Central Library (Referens)	Available

Detail Information

Series Title

-

Call Number

T1381502024

Publisher

Indrlaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2024

Collation

xxii, 78 hlm.; ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

-

Classification

657.450 7

Content Type

Text

Media Type

unmediated

Carrier Type

-

Edition

-

Subject(s)

Prodi Akuntansi
Audit Keuangan, Pemeriksaan Keuangan

Specific Detail Info

-

Statement of Responsibility

MURZ

Other version/related

File Attachment

Comments

---

You must be logged in to post a comment