CD Tesis

Kualitas Komite Audit, Ukuran Perusahaan Dan Integritas Laporan Keuangan: Apakah Kualitas Audit Berperan Penting?

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This study aims to analyze the quality of the audit committee and the influence
of company size on the integrity of financial statements with the role of audit quality.
The object of this study is secondary data in the form of manufacturing companies
listed on the Indonesia Stock Exchange with a sample of companies that report their
financial reports periodically from 2015-2018. The data in this study were analyzed
using multiple linear regression analysis with the SPSS version 21 program. The
variables tested in this study were the quality of the audit committee, the size of the
company and the integrity of the financial statements and the quality of the audit as a
moderating variable. The result of this research is that the quality of the audit
committee has a significant effect on the integrity of the financial statements, meaning
that the quality of the audit committee can provide views on issues related to financial
policies, accounting and internal control of the company in reducing the potential for
deviant behavior from the agent during presenting financial statement information. In
addition, company size also has an influence on the integrity of financial statements,
with audit quality as a moderating variable also significantly influences the strength
of company size on the integrity of financial statements. This means that the larger
the size of the company, usually the information available to investors in making
decisions regarding investment in the company's shares is increasing and larger
companies are paid more attention by the public so that they will be more careful in
making financial reporting. Quality of auditor as moderated variable also empower
audit comitte quality and firm size to financial statement integrity.
The implication of this research is to describe the function of the existence of
a quality audit committee, the size of the company and the quality of the external
auditors to supervise corporate governance which produces information in financial
statements with integrity. Further researchers are expected to add indicators for
measuring the integrity of financial statements in the study by adding other
measurement models. For example by using the Basu model. The next researcher is
expected to increase the research period by dividing the measurement period into
monthly, quarterly, semester, or five-year periods. This study shows that the
significance value of the effect of the independent variable on the dependent variable
with the moderating variable which means that the strength of the influence is very
good. Several other variables that were not examined in this study could be
suggestions for further research, namely market value, financial reporting risk and
profitability.
Keywords: audit committee quality, quality of audit, size of company and integrity of financial
statement

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

10 07. 220 (0057)

Penerbit

Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi., 2020

Deskripsi Fisik

xii, 124 hlm,; ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

10 07. 220 (0057)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

FATAH

Versi lain/terkait

Lampiran Berkas

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