Determinants Integrity of Financial Statements with Audit Quality as Moderating

Authors

  • Dini Adristi Universitas Pamulang
  • Asih Handayani Universitas Pamulang

DOI:

https://doi.org/10.33197/jabe.vol10.iss2.2024.1350

Abstract

This research aims to determine the influence of audit committees and audit tenure on the integrity of financial reports with audit quality as a moderating variable. The population in this study are non-cyclical consumer sector companies listed on the Indonesia Stock Exchange in 2017 - 2021. The sample in this study was 49 companies, which were taken using the purposive sampling method. The data collection technique in this research uses literature studies with data analysis techniques using panel data regression analysis using E-Views version 9 software. The results of this research show that the audit committee and audit tenure have no effect on the integrity of financial reports. Meanwhile, based on the MRA test results, audit quality is able to moderate the relationship between the audit committee and the integrity of financial statements.the integrity of financial statements

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Published

2024-08-29

How to Cite

Dini Adristi, & Handayani, A. (2024). Determinants Integrity of Financial Statements with Audit Quality as Moderating: . Jurnal Akuntansi Bisnis Dan Ekonomi, 10(2), 1–11. https://doi.org/10.33197/jabe.vol10.iss2.2024.1350

Issue

Vol. 10 No. 2 (2024): Jurnal Akuntansi Bisnis dan Ekonomi (JABE)

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Articles

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Copyright (c) 2024 Dini Adristi, ASIH HANDAYANI

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