PENGARUH KUALITAS KOMITE AUDIT, RASIO LEVERAGE, DAN UKURAN KANTOR AKUNTAN PUBLIK (KAP) TERHADAP INTEGRITAS LAPORAN KEUANGAN (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR PERINDUSTRIAN DI BURSA EFEK INDONESIA PERIODE 2019-2021)

WULANDARI, ARUM KUSUMASTUTI and Wahyudi, Tertiarto (2022) PENGARUH KUALITAS KOMITE AUDIT, RASIO LEVERAGE, DAN UKURAN KANTOR AKUNTAN PUBLIK (KAP) TERHADAP INTEGRITAS LAPORAN KEUANGAN (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR PERINDUSTRIAN DI BURSA EFEK INDONESIA PERIODE 2019-2021). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to obtain empirical evidence regarding the effect of audit committee quality, leverage ratio, and the size of Public Accounting Firms on the integrity of financial statements. The method used in the study is a quantitative method with secondary data. The population used in this study was industrial sector companies starting form 2019-2021 with a research sample of 39 companies obtained through purposive sampling techniques. The data analysis in this study used the SPSS version 29.0 and multiple linear regression. The integrity of the financial statements in this study was measured using a discretionary accrualls index. The results showed that the quality of the audit committee, the composite of audit committee, the gender of audit committee, and the leverage ratio, also the size of public accounting did not have a significant effect on the integrity of the financial statements. Meanwhile, the accounting and finance education background of the audit committee has a significant positive effect on the integrity of financial statements.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Kualitas Komite Audit, Rasio Leverage, Ukuran KAP, Integritas Laporan Keuangan, dan Discretionary Accrualls
Subjects:	H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Arum Kusumastuti Wulandari
Date Deposited:	13 Jan 2023 07:15
Last Modified:	13 Jan 2023 07:15
URI:	http://repository.unsri.ac.id/id/eprint/86075

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