PENGARUH KEPEMILIKAN MANAJERIAL, KOMITE AUDIT, KUALITAS AUDIT SERTA UKURAN PERUSAHAAN TERHADAP INTEGRITAS LAPORAN KEUANGAN

Authors

  • Ayu Ayu Indriyani -
  • Andri Novius
  • Faiza Mukhlis

Abstract

The objective of this study was to determine the effect of managerial ownership, audit committee, audit quality and firm size on the integrity of financial statements. The objects in this study are state- owned companies listed on the IDX for the 2019-2021 period, totaling 20 companies. The technique of determining the sample using purposive sampling. Data analysis using multiple linear regression. The results of the study explain that simultaneously managerial ownership, audit committee, audit quality and firm size have a significant influence on the integrity of financial statements. While managerial ownership and firm size have a negative and significant influence, the audit committee has a positive and significant influence, audit quality has a positive and insignificant influence. 

Downloads

Published

2024-01-05

How to Cite

Ayu Indriyani, A., Andri Novius, & Faiza Mukhlis. (2024). PENGARUH KEPEMILIKAN MANAJERIAL, KOMITE AUDIT, KUALITAS AUDIT SERTA UKURAN PERUSAHAAN TERHADAP INTEGRITAS LAPORAN KEUANGAN . Prosiding Konferensi Riset Akuntansi Riau, 1(1), 299–303. Retrieved from https://prosiding.konrariau-iaikapd.web.id/index.php/konra/article/view/25

Issue

Vol. 1 No. 1 (2023): Prosiding Konferensi Riset Akuntansi Riau 4

Section

Articles