CD Skripsi
Pengaruh Audit Fee, Audit Tenure, Dan Komite Audit Terhadap Integritas Laporan Keuangan (Studi Empiris Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2021-2023)
ABSTRACT
This This study aims to empirically analyze the effect of audit fees, audit tenure, and
audit committees on the integrity of financial statements in banking companies listed
on the Indonesia Stock Exchange in 2021-2023. This research is quantitative research.
The data source used is secondary data obtained from the idx.co.id website and each
company. The population in this study were 47 companies and those used as samples
were 84. The results of data analysis using SPSS Version 30 show that audit fees, audit
tenure, and audit committees affect the integrity of financial statements. The results of
this study are expected to open new views in examining more deeply the factors studied
in an effort to improve the integrity of financial statements.
Keywords: Audit Fees, Audit Tenure, Audit Committees, Integrity of Financial
Reports.
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