PENGARUH KUALITAS AUDIT, AUDIT REPORT LAG, FINANCIAL DISTRESS, DAN CEO FINANCIAL EXPERTISE TERHADAP INTEGRITAS LAPORAN KEUANGAN PADA PERUSAHAAN SUBSEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2022

MAHARANI, DINA NAFRI and Abukosim, Abukosim (2024) PENGARUH KUALITAS AUDIT, AUDIT REPORT LAG, FINANCIAL DISTRESS, DAN CEO FINANCIAL EXPERTISE TERHADAP INTEGRITAS LAPORAN KEUANGAN PADA PERUSAHAAN SUBSEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2022. Undergraduate thesis, Sriwijaya University.

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Abstract

This research aims to determine the effect of audit quality, audit report lag, financial distress and CEO financial expertise on the integrity of financial reports in banking subsector companies listed on the Indonesian stock exchange in 2020-2022. The method used in this research is a quantitative method. The population used in this research is banking subsector companies for the 2020-2022 period. The data collection method used was purposive sampling with a total sample of 111. The data analysis technique used Eviews 12 with panel data regression analysis. The research results show that audit quality and CEO financial expertise have a significant positive effect on the integrity of financial reports. And financial distress has a significant negative effect on the integrity of financial reports. Meanwhile, audit report lag has an insignificant positive effect on the integrity of financial reports. Keywords : Integrity of Financial Reports, Audit Quality, Audit Report Lag, Financial Distress, CEO Financial Expertise

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Integritas Laporan Keuangan. Kualitas Audit, Audit Report Lag, Financial Distress, CEO Financial Expertise
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Dina Nafri Maharani
Date Deposited:	14 Jan 2024 09:46
Last Modified:	14 Jan 2024 09:46
URI:	http://repository.unsri.ac.id/id/eprint/138150

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