Media Riset Akuntansi
Vol 9, No 2 (2019): AGUSTUS

PENGARUH MEKANISME CORPORATE GOVERNANCE, UKURAN KANTOR AKUNTAN PUBLIK, DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS LAPORAN KEUANGAN




Article Info

Publish Date
03 Aug 2022

Abstract

This study aimed to analyze the effect of size of independent commissioners, the size of the audit committee, public accounting firm size, and independent auditors on the quality of financial statements in manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2017. This study uses four independent variables, such a size of independent commissioners, the size of the audit committee, public accounting firm size, and independent auditors. Meanwhile, the dependent variable of this study is the quality of the financial report. This research use secondary data with a purposive sampling method. The sample used is 40 manufacturing companies and bringing the total sample of this study is 45 samples. Analysis instrument has been done by using multiple linear regressions analysis. Based on the results of research, it is known that the public accounting firm size and independent auditors on the quality of financial statements, the size of independent commissioners and the size of the audit committee is not related to the quality of financial statements.

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Journal Info

Abbrev

journal_MRA

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Jurnal MEDIA RISET AKUNTANSI merupakan jurnal ilmiah yang menyajikan artikel orisinal tentang pengetahuan dan informasi riset atau aplikasi riset dan pengembangan terkini dalam bidang Akuntansi. Jurnal Media Riset Akuntansi dikelolah oleh Program Studi Akuntansi Fakultas Ekonomi dan Ilmu Sosial ...