PENGARUH LEVERAGE, KOMISARIS INDEPENDEN, DAN AUDIT FEE TERHADAP INTEGRITAS LAPORAN KEUANGAN DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERATING (STUDI EMPIRIS PADA PERUSAHAAN LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2023)

PRATAMA, BOBBY and Adhitama, Fardinant (2025) PENGARUH LEVERAGE, KOMISARIS INDEPENDEN, DAN AUDIT FEE TERHADAP INTEGRITAS LAPORAN KEUANGAN DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERATING (STUDI EMPIRIS PADA PERUSAHAAN LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2023). Undergraduate thesis, Sriwijaya University.

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Abstract

This research aims to analyze the effect of leverage, independent commissioners, and audit fees on the integrity of financial statements with audit quality as a moderating variable. The population used in this study are LQ45 companies listed on the Indonesia Stock Exchange from 2019-2023. The number of samples was 130 samples determined based on the purposive sampling method. The data analysis technique used is multiple linear and moderated regression analysis using the SPSS 27. The results of the data analysis show that leverage and audit fees have no effect, while independent commissioners have a positive effect on the integrity of financial statements. Audit quality is not able to moderate the influence independent commissioners and audit fees on integrity of financial statements. However, audit quality is able to moderate the influence leverage on integrity of financial statements.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Leverage, Independent Commissioners, Audit Fee, Audit Quality, Integrity of Financial Statement
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Bobby Pratama
Date Deposited:	17 Jan 2025 02:47
Last Modified:	17 Jan 2025 02:47
URI:	http://repository.unsri.ac.id/id/eprint/164897

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