CD Skripsi

Pengaruh Audit Fee, Intellectual Capital Dan Leverage Terhadap Integritas Laporan Keuangan (Studi Empiris Perusahaan BUMN yang Terdaftar di Bursa Efek Indonesia pada Tahun 2020-2022)

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This study aims to analyze the influence of audit fees, intellectual capital and leverage on the integrity of financial statements. In this study, 81 companies were listed on the Indonesia Stock Exchange (IDX) IN 2020-2022. The sampling method used was purposive sampling. The number of samples in this study was 66 companies in 2020-2022. The analysis tool uses multiple linear regression tests. The results of this research show that audit fees, intellectual capital and leverage have a significant effect on the integrity of financial statements. From the results of this research, the integrity of financial reports is important in ensuring the quality and reliability of financial information submitted by a company. The size of the audit fee can reflect the level of caution in the audit process, while the existence of strong intellectual capital and wise leverage management can support transparency and accuracy in financial statement. So audit fees, intellectual capital and good leverage can increase stakeholder trust in a company's financial statements.
Keyword : Audit Fee, Intellectual Capital, Leverage, Integrity Of Financial Statements

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2002110045

Penerbit

Pekanbaru : Universitas Riau - FEB - Akuntansi., 2024

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2002110045

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

Vina

Versi lain/terkait

Lampiran Berkas

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