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All Journal Conference In Business, Accounting And Management (Cbam) 2012 Jurnal Manajemen Terapan dan Keuangan Jurnal Dinamika Akuntansi Infestasi Jurnal Ilmiah Universitas Batanghari Jambi Jurnal Analisis Bisnis Ekonomi Jurnal Akuntansi Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Studium: Jurnal Pengabdian Kepada Masyarakat Jambi Accounting Review (JAR)
Dewi Fitriyani
Universitas Jambi
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : Jurnal Ilmiah Universitas Batanghari Jambi

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Analisis Pengaruh Ukuran KAP, Audit Tenure, Audit Fee dan Independensi Auditor Terhadap Integritas Laporan Keuangan Al Hafiz fitra Auliyah; Dewi Fitriyani; Netty Herawaty
Jurnal Ilmiah Universitas Batanghari Jambi Vol 22, No 1 (2022): Februari
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v22i1.2012

Abstract

This study aims to determine the effect of the public accounting firm size, audit tenure, audit fee and auditor independence on the integrity of financial statements on mining companies listed on the Indonesia Stock Exchange (IDX) in 2014-2018. Accounting conservatism is used to measure the integrity of financial statements. The subjects examined in this study were mining companies listed on the Indonesia Stock Exchange in 2014-2018. The sample is selected by purposive sampling method and 19 companies were obtained as samples from a total population of 49 companies. The observation period in this study is 5 years and obtain a total of 95 data.. The analytical tool used is logistic regression analysis. The results of this research shows that public accounting firm size, audit tenure, audit fee and auditor independence simultaneously affect the integrity of financial statements. Partially, this research proves that public accounting firm size and auditor independence affect the integrity of financial statements while audit tenure and audit fees do not affect the integrity of financial statements.
Co-Authors . ANGGA Achmad Hizazi Al Hafiz fitra Auliyah Andi Mirdah Dedy Setiawan Eko Prasetyo Fitrini Mansur Friyani, Rita HIDAYAT, YUSPA Hikmah Afritenti Indah Wahyuningsih Lutfi Mirdah, Andi Misni Erwati, Misni Muhammad Ridwan Netty Herawaty P. Eko Prasetyo Prasetyo, Eko Ratih Kusumastuti Reka Maiyarni Reni Yustien Susfayetti Suswita Roza T. Ricy Rikhad Suheri Tasya Bunga Christi Wahyuningsih, Indah Widya Sari Wendry Wirmie Eka Putra Wiwik Tiswiyanti Wiwik Tiswiyanti Wiwik Tiswiyati