PENGARUH ROTASI AUDITOR, KOMITE AUDIT, UKURAN KAP, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP INTEGRITAS LAPORAN KEUANGAN (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2023)

ROSADINNA, MONA and Wahyudi, Tertiarto (2025) PENGARUH ROTASI AUDITOR, KOMITE AUDIT, UKURAN KAP, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP INTEGRITAS LAPORAN KEUANGAN (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2023). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to analyze the effect of auditor rotation, audit committee, size of the Public Accounting Firm (KAP), leverage, and company size on the integrity of financial statements in energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2023 period. The population in this study were 43 energy companies with a sample of 215 obtained using purposive sampling technique, where the sample was taken based on certain criteria relevant to the research objectives. The research method used is quantitative method with secondary data obtained through the IDX official website, namely the website http://www.idx.co.id/. The data was analyzed using the SPSS version 25.0 program. The results of this study indicate that auditor rotation has a positive effect on the integrity of financial statements, the audit committee has no effect on the integrity of financial statements, while KAP size, leverage and company size have a negative effect on the integrity of financial statements.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Auditor Rotation, Audit Committee, Size Of (KAP), Leverage, Company Size, and Integrity Of Financial Statements.
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mona Rosadinna
Date Deposited:	16 Apr 2025 01:07
Last Modified:	16 Apr 2025 01:07
URI:	http://repository.unsri.ac.id/id/eprint/170295

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