CD Skripsi
Pengaruh Independensi, Financial Distress, Kualitas Audit Dan Manajemen Laba Terhadap Integritas Laporan Keuangan (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2018-2020)
This research aims to determine the influence of independence, financial distress, audit quality and earnings management on the integrity of financial reports in mining companies listed on the IDX in 2018-2020. The research method used was quantitative with secondary data in the form of financial report data on the IDX with a research sample of 39 mining companies. This research uses multiple linear regression analysis techniques. The results of this research show that the independent variables, namely independence, financial distress, audit quality and earnings management, have an effect on the dependent variable, namely the integrity of financial reports.
Keywords : Independence, Financial Distress, Audit Quality, Earnings Management, Financial Report Integrity
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