Image of Faktor-Faktor Yang Mempengaruhi Integritas Laporan Keuangan Dengan Komite Audit Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2018)
Penanda Bagikan

CD Skripsi

Faktor-Faktor Yang Mempengaruhi Integritas Laporan Keuangan Dengan Komite Audit Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2018)

ABSTRACT
The purpose of this study was to determine the effect of KAP reputation,
audit tenure and company size on the integrity of financial statements with the
audit committee as a moderating variable in manufacturing companies listed on
the Indonesia Stock Exchange (BEI). The data used in this research is secondary
data, namely the Annual Report. The population in this study are all
manufacturing companies listed on the IDX for the 2016-2018 period. The
number of samples in this study were 210 samples for 3 years using purposive
sampling. The analysis technique in this study used moderated regression analysis
(MRA) and was performed using SPSS version 25. The results of this study
indicate that the KAP reputation, audit tenure and company size affect the
integrity of financial statements with significant values of 0.032, 0.002 and 0.002.
This study finds evidence that the audit committee is able to moderate the effect of
audit tenure on the integrity of financial statements with a significant value of
0.016. However, this study found that the audit committee was unable to moderate
the effect of KAP reputation and company size on the integrity of financial
statements with significant values of 0.299 and 0.055.
Keywords: KAP Reputation, Audit Tenure, Company Size, audit committee,
Integrity of Financial Statements

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 120 (0219)
02 03. 120 (0219)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 120 (0219)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi – Akuntansi.,
Deskripsi Fisik
xii, 29 hlm.; ill.: 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
02 03. 120 (0219)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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