Image of Pengaruh Intellectual Capital, Kualitas Audit, Financial Distress, Dan Audit Tenure Terhadap Integritas Laporan Keuangan (Studi Empiris Pada Perusahaan Keuangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2021)
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Pengaruh Intellectual Capital, Kualitas Audit, Financial Distress, Dan Audit Tenure Terhadap Integritas Laporan Keuangan (Studi Empiris Pada Perusahaan Keuangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2021)

ABSTRACT
Information on financial performance for stakeholders can be seen from the financial reports presented by the company. Where the financial statements presented must have integrity because they are used in making decisions. The focus of the research is to identify and analyze the effect of intellectual capital, audit quality, financial distress, and tenure audits on the integrity of financial reports in financial companies listed on the Indonesian Stock Exchange during the 2019-2021 period. The research population is all financial companies listed on the Indonesia Stock Exchange during the 2019-2021 period, totaling 105 companies. The research sample consisted of 57 companies with a 3-year research period, bringing the total sample to 171 using purposive sampling method. Data analysis used statistical methods using the SPSS software program. It was found that intellectual capital, audit quality, financial distress, and tenure audits have an effect on the integrity of financial reports. Based on the findings, the research results show that intellectual capital, audit quality, financial distress, and audit tenure that are well managed by companies can improve financial reports with integrity because such supervision is able to optimize financial reporting information that is useful for companies and stakeholders.
Keywords: Intellectual Capital, Audit Quality, Financial Distress, Audit Tenure, Financial Report Integrity

Ketersediaan
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Perpustakaan Universitas Riau 1902112563
1902112563
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
1902112563
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
1902112563
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
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Tidak tersedia versi lain

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