Jurnal Ilmiah Akuntansi Kesatuan
Vol 8 No 3 (2020): JIAKES Edisi Desember 2020

Pengaruh Corporate Governance, Kepemilikan Asing Dan Audit Tenure Terhadap Integritas Laporan Keuangan

Wulandari, May (Unknown)
Hernawati, Erna (Unknown)
Ermaya, Husnah Nur Laela (Unknown)

Article Info

Publish Date
15 Dec 2020

Abstract

The research is a quantitative research in order to know the influence of audit committee, indepedendent commissioner, foreigh ownership and tenure audit towards financial statements integrity. Path analysis is analytical technique being used, software used is smartpls 3.2.2 with 5% level of significance. Testing shows results (1) audit committee gave negative effect to financial statements integrity, (2) independent commissioner gave no effect to financial statements integrity, (3) foreigh ownership also gave no effect to financial statements integrity, (4) tenure audit gave positive effect to financial statements integrity. Keyword: Audit Committee, Independent Commissioner, Foreign Ownership Audit Tenure, Integrity Of Financial Statements.

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Journal Info
Jurnal Ilmiah Akuntansi Kesatuan
Website

Abbrev

jiakes

Publisher

Institut Bisnis dan Informatika Kesatuan

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmiah Akuntansi Kesatuan (JIAKES) dikelola dan diterbitkan oleh Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) Institut Bisnis dan Informatika Kesatuan bekerjasama dengan Fakultas Bisnis dan Fakultas Vokasional IBI ...