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)

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Penilaian

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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.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2507002181	T170295	T1702952025	Central Library (Reference)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T1702952025

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2025

Collation

xv, 137 hlm.; ilus.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

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Classification

657.307

Content Type

Text

Media Type

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Carrier Type

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Edition

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Subject(s)

laporan keuangan

Specific Detail Info

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Statement of Responsibility

MI

Other version/related

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