PENGARUH KOMISARIS INDEPENDEN, KOMITE AUDIT, UKURAN PERUSAHAAN, LEVERAGE DAN UKURAN KANTOR AKUNTAN PUBLIK (KAP) TERHADAP INTEGRITAS LAPORAN KEUANGAN

Intan Pratika, Nora Hilmia Primasari

Abstract


This study aims to determine the effect of independent commissioners, audit committees, company size, leverage and the size of public accounting firms on the integrity of financial statements. This research was conducted at property, real estate and building construction service companies listed on the Indonesia Stock Exchange (BEI) 2016-2019 period. The sampling technique used was purposive sampling. The number of sample companies was 37 companies with observation time of 4 years, so the total samples of 148 data. The analytical method used is multiple linear regression. The results of this study indicate that the size of a public accounting firm has a positive effect on the integrity of financial statements, while independent commissioners, audit committees, company size and leverage have no effect on the integrity of financial statements.

Keywords


Independent commissioner, audit committee, company size, leverage, size of the public accounting firm, integrity of financial statements

Full Text:

PDF

References


Amrulloh, Made Asri Dwija Putri dan Dewa Gede Wirama. 2016. Pengaruh Mekanisme Corporate Governance, Ukuran KAP, Audit Tenure dan Audit Report Lag Pada Integritas Laporan Keuangan. E-Jurnal Ekonomi dan Bisnis Universitas Udayana 5.8 (2016). ISSN: 2337-3067.

Atiningsih, Suci dan Yohana Kus Suparwati. 2018. Pengaruh Corporate Governance dan Leverage Terhadap Integritas Laporan Keuangan. Jurnal Ilmu Manajemen dan Akuntansi Terapan, 9 (2), 110-124.

Febrilyantri, Candra. 2020. Pengaruh Intellectual Capital, Size dan Leverage Terhadap Integritas Laporan Keuangan. Riset & Jurnal Akuntansi, 4 (1), 267-275.

Ismail, Aprila Ganang. 2018. Analisis Pengaruh Ukuran Perusahaan, Audit Tenure, Kepemilikan Manajerial dan Komisaris Independen Terhadap Integritas Laporan Keuangan. Skripsi. Yogyakarta: Universitas Islam Indonesia.

Istiantoro, Inosensius, Ardi Paminto dan Herry Ramadhani. 2017. Pengaruh Struktur Corporate Governance terhadap Integritas Laporan Keuangan Perusahaan. Akuntabel, 14 (2), 157-179.

Karo-karo, Surbakti dan Januar Perlantino. 2017. Pengaruh Corporate Governance, Kualitas KAP, Firm Size, dan Leverage Terhadap Integritas Laporan Keuangan. Jakpi, 5 (1), 102-122.

Manik, Tumpal dan Myrna Sofia. 2019. Pengaruh Karakteristik Dewan Komisaris, Komite Audit, Kualitas Audit dan Ukuran Perusahaan Terhadap Integritas Laporan Keuangan. Jurnal Ilmiah Akuntansi dan Finansial Indonesia, 2 (2), 1-15.

Nurdiniah, Dade dan Endra Pradika. 2017. Effect of Good Corporate Governance, KAP Reputation, Its Size and Leverage on Integrity of Financial Statements. International Journal of Economics and Financial Issues, 7 (4), 174-181.

Parinduri, Aina Zahra, Risma K. Pratiwi dan Oktavina I. Purwaningtyas. 2018. Analysis of Corporate Governance, Leverage and Company Size on the Integrity of Financial Statements. Indonesian Management and Accounting Research, 17 (1), 18-35.

Santia, Agnes Dwi dan Mayar Afriyenti. 2019. Analisis Pengaruh Mekanisme Corporate Governance dan Audit Tenure Terhadap Integritas Laporan Keuangan. Jurnal Eksplorasi Akuntansi, 1 (3), 1244-1258.

Setyarini, Hana Sri. 2019. Pengaruh Independensi, Komisaris Independen, Kepemilikan Institusional, Kepemilikan Manajerial, Komite Audit dan Financial Distress Terhadap Integritas Laporan Keuangan. Skripsi. Surabaya: Sekolah Tinggi Ilmu Ekonomi Perbanas.

Sukanto, Eman dan Widaryati. 2018. Analisis Pengaruh Ukuran KAP dan Tata Kelola Perusahaan Terhadap Integritas Laporan Keuangan. Fokus Ekonomi, 13 (1), 20-44




DOI: https://dx.doi.org/10.36080/jak.v9i2.1417

Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.

Fakultas Ekonomi dan Bisnis, Program Studi Akuntansi. Universitas Budi Luhur, Jl. Ciledug Raya, Petukangan Utara, Jakarta Selatan, DKI Jakarta 12260, Indonesia

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.