Determinants Integrity of Financial Statements with Audit Quality as Moderating

Penulis

  • Dini Adristi Universitas Pamulang
  • Asih Handayani Universitas Pamulang

DOI:

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

Abstrak

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

Unduhan

Data unduhan belum tersedia.

Referensi

Anjani, F., Pratomo, D., & Ekonomi Dan Bisnis, F. (2018). Pengaruh Komite Audit (Audit Meeting), Managerial Director Terhadap Konservatisme Akuntansi (Studi Pada Industri Ritel Yang Terdaftar Di Bursa Efek Indonesia Tahun 2012-2016). Jurnal Akuntansi Bisnis Dan Ekonomi (Jabe), 4(2), 1149–1162. Https://Doi.Org/10.33197/Jabe.Vol4.Iss2.2018.186

Arista, S., Wahyudi, T., & Yusnaini, Y. (2018). Pengaruh Struktur Corporate Governance Dan Audit Tenure Terhadap Integritas Laporan Keuangan. Akuntabilitas, 12(2), 81–98. Https://Doi.Org/10.29259/Ja.V12i2.9310

Ayem, S., & Yuliana, D. (2019). Pengaruh Independensi Auditor, Kualitas Audit, Manajemen Laba, Dan Komisaris Independen Terhadap Integritas Laporan Keuangan (Studi Kasus Pada Perusahaan Perbankan Yang Terdaftar Di Bei Periode 2014-2017). Akmenika: Jurnal Akuntansi Dan Manajemen, 16(1). Https://Doi.Org/10.31316/Akmenika.V16i1.168

Ayu Ratih Manuari, I., Luh Nyoman Sherina Devi, N., Studi Akuntansi, P., Ekonomi Dan Bisnis, F., & Mahasaraswati Denpasar, U. (2021). Implikasi Mekanismecorporate Governance, Leverage, Audit Tenure Dan Kualitas Audit Terhadap Integritas Laporan Keuangan. Journal Of Applied Management And Accounting Science, 2(2), 116–131. Https://Doi.Org/10.51713/Jamas.V2i2.40

Cbncindonesia.Com. (2019). Tiga Pilar Dan Drama Penggelembungan Dana. Https://Www.Cnbcindonesia.Com/Market/20190329075353-17-63576/Tiga-Pilar-Dan-Drama-Penggelembungan-Dana

Damayanti, A. T., Dedik, N., Triyanto, S. E., & Acc, M. (2020). Pengaruh Audit Tenure, Kepemilikan Institusional, Komisaris Independen, Dan Ukuran Perusahaan Terhadap Integritas Laporan Keuangan (Studi Empiris Perusahaan Sub Sektor Asuransi Yang Terdaftar Di Bursa Efek Indonesia (Bei) Tahun 2014-2019). Eproceedings Of Management, 7(3). Https://Openlibrarypublications.Telkomuniversity.Ac.Id/Index.Php/Management/Article/View/13866

Das Prena, G., & Devi Utami Dharma Cahyani, K. (2020). The Influence Of Audit Tenure, Independent Commissioner, Audit Committee, And Audit Quality On Integrity Of Financial Statements. Jurnal Ilmiah Econosains, 18(1), 39–49. Https://Doi.Org/10.21009/Econosains.0181.04

Wahyuni, D. P. (2022). Pengaruh Good Corporate Governance, Leverage Dan Kualitas Audit Terhadap Integritas Laporan Keuangan Pada Emiten Bumn. Jurnal Akuntansi Bisnis, 15(1). Https://Doi.Org/10.30813/Jab.V15i1.2870

Himawan, F. A. (2019). Analisis Pengaruh Good Corporate Governance, Profitabilitas Dan Leverage Terhadap Integritas Laporan Keuangan Dengan Moderasi Kualitas Audit Pada Perusahaan Manufaktur Yang Terdapat Di Bursa Efek Indonesia Periode 2013-2017 | Esensi: Jurnal Manajemen Bisnis. Esensi: Jurnal Manajemen Bisnis, Vol. 22 No. 3. Https://Ibn.E-Journal.Id/Index.Php/Esensi/Article/View/173

Kristen, U., Wacana, S., Christiana, A., Luhgiatno, W., Pelita, S., & Semarang, N. (2021). Reputasi Kap & Komite Audit Pada Integritas Laporan Keuangan Dimoderasi Komisaris Independen & Kepemilikan Institusional. Perspektif Akuntansi, 4(1), 59–74. Https://Doi.Org/10.24246/Persi.V4i1.P59-74

Laksana, N. B., & Handayani, A. (2022). Pengaruh Komisaris Independen, Kepemilikan Manajerial Dan Komite Audit Terhadap Nilai Perusahaan Dengan Kualitas Audit Sebagai Variabel Moderasi. Jurnal Riset Akuntansi Politala, 5(2), 111–129. Https://Doi.Org/10.34128/Jra.V5i2.136

Murdijaningsih, T., Bariyah, S., & Danuta, K. S. (2022). Determinant Analysis Of Audit Delay: Empirical Study On Companies In The Consumer Cyclical Sector: Procedia Of Social Sciences And Humanities, 3, 460–467. Https://Doi.Org/10.21070/Pssh.V3i.139

Rachman, A. P. P., & Handayani, A. (2023). Pengaruh Intellectual Capital, Kepemilikan Institusional, Dan Leverage Terhadap Integritas Laporan Keuangan. Jurnal Maneksi (Management Ekonomi Dan Akuntansi), 12(3), 458–466. Https://Doi.Org/10.31959/Jm.V12i3.1734

Radita, M. (2019). Pengaruh Corporate Governance, Ukuran Perusahaan, Dan Kualitas Audit Terhadap Integritas Laporan Keuangan. Jurnal Ilmiah Wahana Akuntansi, 14(2), 184–199. Https://Doi.Org/10.21009/Wahana.14.026

Sofia, I. P. (2018). Pengaruh Komite Audit Terhadap Integritas Laporan Keuangan Dengan Whistleblowing System Sebagai Variabel Moderasi. Jurnal Riset Akuntansi Terpadu, 11(2), 192–207. Https://Doi.Org/10.35448/Jrat.V11i2.4260

Risqurrahman, R. (2020). Pengaruh Audit Tenure, Mekanisme Corporate Governance, Dan Kualitas Audit Terhadap Integritas Laporan Keuangan. Https://Openlibrary.Telkomuniversity.Ac.Id/Home/Catalog/Id/160947/Slug/Pengaruh-Audit-Tenure-Mekanisme-Corporate-Governance-Dan-Kualitas-Audit-Terhadap-Integritas-Laporan-Keuangan.Html

Wahyudin, W., Fitriana, & Saefudin, D. (2021). Pengaruh Independensi, Kompetensi, Obyektivitas, Skeptisme Professional terhadap Kualitas Audit dengan Kecerdasan Spiritual sebagai variabel Moderating. Jurnal Akuntansi Bisnis dan Ekonomi, 7(2), 1969-1980.

Unduhan

Diterbitkan

2024-08-29

Cara Mengutip

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

Terbitan

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

Bagian

Articles

Lisensi

Hak Cipta (c) 2024 Dini Adristi, ASIH HANDAYANI

Creative Commons License

Artikel ini berlisensiCreative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

Submission of a manuscript implies that the submitted work has not been published before (except as part of a thesis or report, or abstract); that it is not under consideration for publication elsewhere; that its publication has been approved by all co-authors. If and when the manuscript is accepted for publication, the author(s) still hold the copyright and retain publishing rights without restrictions. Authors or others are allowed to multiply the article as long as not for commercial purposes. For the new invention, authors are suggested to manage its patent before published. The license type is CC-BY-SA 4.0.