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Image of PENGARUH ROTASI AUDITOR, KOMITE AUDIT, UKURAN KAP, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP INTEGRITAS LAPORAN KEUANGAN (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2023)

Skripsi

PENGARUH ROTASI AUDITOR, KOMITE AUDIT, UKURAN KAP, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP INTEGRITAS LAPORAN KEUANGAN (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2023)

Rosadinna, Mona - Personal Name;

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Penilaian anda saat ini :  

This study aims to analyze the effect of auditor rotation, audit committee, size of the Public Accounting Firm (KAP), leverage, and company size on the integrity of financial statements in energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2023 period. The population in this study were 43 energy companies with a sample of 215 obtained using purposive sampling technique, where the sample was taken based on certain criteria relevant to the research objectives. The research method used is quantitative method with secondary data obtained through the IDX official website, namely the website http://www.idx.co.id/. The data was analyzed using the SPSS version 25.0 program. The results of this study indicate that auditor rotation has a positive effect on the integrity of financial statements, the audit committee has no effect on the integrity of financial statements, while KAP size, leverage and company size have a negative effect on the integrity of financial statements.


Availability
Inventory Code Barcode Call Number Location Status
2507002181T170295T1702952025Central Library (Reference)Available but not for loan - Not for Loan
Detail Information
Series Title
-
Call Number
T1702952025
Publisher
Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2025
Collation
xv, 137 hlm.; ilus.; tab.; 29 cm.
Language
Indonesia
ISBN/ISSN
-
Classification
657.307
Content Type
Text
Media Type
-
Carrier Type
-
Edition
-
Subject(s)
laporan keuangan
Specific Detail Info
-
Statement of Responsibility
MI
Other version/related

No other version available

File Attachment
  • PENGARUH ROTASI AUDITOR, KOMITE AUDIT, UKURAN KAP, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP INTEGRITAS LAPORAN KEUANGAN (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2023)
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