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PENGARUH LEVERAGE, KOMISARIS INDEPENDEN, DAN AUDIT FEE TERHADAP INTEGRITAS LAPORAN KEUANGAN DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERATING (STUDI EMPIRIS PADA PERUSAHAAN LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2023)

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Penilaian

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This research aims to analyze the effect of leverage, independent commissioners, and audit fees on the integrity of financial statements with audit quality as a moderating variable. The population used in this study are LQ45 companies listed on the Indonesia Stock Exchange from 2019-2023. The number of samples was 130 samples determined based on the purposive sampling method. The data analysis technique used is multiple linear and moderated regression analysis using the SPSS 27. The results of the data analysis show that leverage and audit fees have no effect, while independent commissioners have a positive effect on the integrity of financial statements. Audit quality is not able to moderate the influence independent commissioners and audit fees on integrity of financial statements. However, audit quality is able to moderate the influence leverage on integrity of financial statements.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2507000404	T164897	T1648972025	Central Library (Reference)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T1648972025

Publisher

Inderalaya : Prodi Akuntansi, Fakultas Ekonomi., 2025

Collation

xix, 163 hlm.; ilus.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

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Classification

657.450 7

Content Type

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Media Type

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Carrier Type

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Edition

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Subject(s)

Auditing

Specific Detail Info

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Statement of Responsibility

EM

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