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All Journal Optimum : Jurnal Ekonomi dan Pembangunan Profetika Jurnal Ilmiah Ekonomi Islam AKUNTANSI DEWANTARA BERDIKARI : Jurnal Inovasi dan Penerapan Ipteks Jurnal Analisis Bisnis Ekonomi GERVASI: Jurnal Pengabdian kepada Masyarakat Jurnal Pengabdian Kepada Masyarakat MEMBANGUN NEGERI Community Empowerment KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT Community Empowerment Jurnal Abdimas Kartika Wijayakusuma Cakrawala: Jurnal Studi Islam Buletin Abdi Masyarakat (BAM) Prosiding University Research Colloquium Borobudur Accounting Review Jurnal Pendidikan dan Pengabdian Masyarakat Jurnal REKOMEN (Riset Ekonomi Manajemen)
Dewi, Veni Soraya
Universitas Muhammadiyah Magelang
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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INDEKS KONSERVATISME DALAM INTEGRITAS LAPORAN KEUANGAN: BERDASARKAN GOOD CORPORATE GOVERNANCE, REPUTASI KAP, LEVERAGE DAN AUDIT TENURE Fitriah Puji Yanti; Veni Soraya Dewi
AKUNTANSI DEWANTARA Vol 7 No 2 (2023): AKUNTANSI DEWANTARA VOL. 7 NO. 2 OKTOBER 2023
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v7i2.12312

Abstract

The integrity of financial statements is very important for companies in order to gain the trust of users of financial statements. This study aims to analyze the effect of good corporate governance, reputation, leverage and audit tenure on the integrity of financial statements. 135 manufacturing companies listed on the Indonesia Stock Exchange in 2017-2020 became the population and 15 were selected as samples by purposive sampling. This research method uses a quantitative approach with data analyzed using multiple linear regression analysis. Audit committee variables and audit tenure variables have a positive effect on the integrity of financial statements, managerial ownership and CPA reputation variables have a negative effect on the integrity of financial statements, while the independent commissioner, institutional ownership and leverage have no effect on the integrity of financial statements. This study implies that in manufacturing companies the factors that are thought to affect the integrity of financial statements in this study still show different results from previous studies so that they cannot be generalized in various sectors and research periods. These factors still need to be re-examined in further research to get more valid results.
Co-Authors Abida Muttaqina Ade Vira Agustina Adinda Pristiawati Dewi Agustina, Ade Vira Amalia Susanti Anggun Dwi Cahyani Anisa, Frisztina Anwar, Misbahul Arief Satrio Asmak Ab Rahman Ayesha Sekar Damayanti Azmia Salsabilla Bagus Saputro Barkah Susanto Betari Maharani Citra Permitasari Dewi Setyaningsih Dian Puspitasari Dicky Afriandi Diesyana Ajeng Pramesti Entri Nastuti Erick Prafitra Aldiki Fani Agus Nugroho Farida Farida Farida, Farida Firman Bebalazi Zalukhu Fitriah Puji Yanti Frisztina Anisa Jatu Almamada Jihan An Naafi Laras Dian Arifah M. Tommy Sanjaya maharani, shinta Margowati, Sri Mega Dwi Purnawati Monita Hanif Prasetyo Muawanah Candra Kasih Muhammad Daffa Mukhamad Azzanjani Nur Laila Yuliani Puji Rahayu Realita Lahadcni Riswanda Abdillah Rais Robiul Fitri Masithoh Suryo Pratolo Tendi Setiawan Tifa Anggun Hapsari Tri Wahyuningsih Wulandari Wulandari Yesi Ramandani Yuli Indriyani Zahrul Ricky Fauzan