International Journal of Economics, Management, Business, and Social Science
Vol. 3 No. 1 (2023): January 2023

The Effect of Corporate Governance, Audit Quality, and Auditor Turnover on The Integrity of Financial Statements: Empirical Study on Manufacturing Companies Listed on the Stock Exchange Indonesia Period 2016-2020

Pangastuti, Eka Sylvia (Unknown)
Maini, Zumratul (Unknown)
Digdowiseiso , Kumba (Unknown)

Article Info

Publish Date
31 Jan 2023

Abstract

This study aims to prove and analyze the influence of Corporate Governance, Audit Quality, and Auditor Change on the Integrity of Financial Statements. The data source of this study uses secondary data obtained from manufacturing companies listed on the IDX. Sampling in this study used the purposive sampling method. The technical data analysis used in this study is a classical assumption test, multiple linear regression, and hypothesis test. The research data were processed using SPSS 26 to test the regression coefficient. Based on the results of partial research, it was found that independent commissioner variables and audit quality had a positive effect on the integrity of financial statements, while auditor turnover variables had a negative effect on the integrity of financial statements and managerial ownership variables did not affect the integrity of financial statements

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Journal Info
International Journal of Economics, Management, Business, and Social Science
Website

Abbrev

ijembis

Publisher

CV ODIS

Subject

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

Description

International Journal of Economics, Management, Business, and Social Science (IJEMBIS) is a research journal in the discipline of economics, management, business and social science which is expected to contribute to a new or state-of-the-art for academic development or real-world applications, or ...