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Journal : AKMENIKA

Pengaruh Good Corporate Governance, Reputasi Audit, Dan Leverage Terhadap Integritas Laporan Keuangan Dengan Moderasi Kualitas Audit Novina, Helvira Aprilia; Muhsin; Juanda Astarani
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 21 No. 2 (2024): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v21i2.6236

Abstract

This research is quantitative research which aims to analyze the influence of Good Corporate Governance, auditor reputation, and leverage on the integrity of financial reports with audit quality as a moderating variable. The research was conducted on mining sector companies listed on the Indonesia Stock Exchange (BEI) for the 2019-2023 period. The data used is secondary data with a purposive sampling method. The data testing techniques used include the classic assumption test, multiple linear regression test, and moderated regression analysis (MRA) test. The research results show that GCG and auditor reputation have no effect, while leverage has a positive effect on the integrity of financial reports. Meanwhile, audit quality is unable to moderate the influence of GCG, auditor reputation, and leverage on the integrity of financial reports. Therefore, companies need to pay attention to factors that can affect the integrity of financial reports, especially related to the company's debt level.    
Pengaruh Good Corporate Governance, Reputasi Audit, Dan Leverage Terhadap Integritas Laporan Keuangan Dengan Moderasi Kualitas Audit Novina, Helvira Aprilia; Muhsin; Juanda Astarani
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 21 No. 2 (2024): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v21i2.6236

Abstract

This research is quantitative research which aims to analyze the influence of Good Corporate Governance, auditor reputation, and leverage on the integrity of financial reports with audit quality as a moderating variable. The research was conducted on mining sector companies listed on the Indonesia Stock Exchange (BEI) for the 2019-2023 period. The data used is secondary data with a purposive sampling method. The data testing techniques used include the classic assumption test, multiple linear regression test, and moderated regression analysis (MRA) test. The research results show that GCG and auditor reputation have no effect, while leverage has a positive effect on the integrity of financial reports. Meanwhile, audit quality is unable to moderate the influence of GCG, auditor reputation, and leverage on the integrity of financial reports. Therefore, companies need to pay attention to factors that can affect the integrity of financial reports, especially related to the company's debt level.    
Co-Authors . D, Hamidah Abdul Aziz Abdullah Aden Fadhli Wahyu Pratama Agus Djoko Kuntjoro, Tri Ahmad Saeroji Aishy, Rahadatul Akhmad Tarmizi Aldy Ferdiyansyah Alifa Fitra Rosiana Azizah Alifia Reza Alvina Oktavia Andriansyah Putra Angga P. Karpriana Anwar Abd Rahman Ariyadi, Syamsul Asniwati Aulia Prima Kharismaputra Awae, Salma Ayunda Sabrina Sormin, Ayunda Sabrina Baso Pallawagau bryanbm Daffa Ulima Azkia Dediansyah Dedy Syahrizal Dedy Wahyudin Dito, Satria Amru Fannush Shofi Akbar Hadi Husodo, Wahyu Hafidz Daulatul Islam Haliza, Nur Hammadi, Hammad Farhan Harahap, Subur HARYONO Hayatun Nufus Helisa Noviarty HERU Husni Mubarak Ibnu Hanif Akbari Ilham Abdurrahman Indah Arifin, Lisfa Indah Ariyani Indo Santalia Indrawati Jamili Jamri Juanda Astarani Karpriana, Angga Permadi Khaerun Nisa Nuur Khairunnisah Khoiriawati, Novi Khristina Yunita Khristina Yunita M. Joharis Lubis Mardiana, Metri Marini, Rici Mohamad Harjum Muhamamd Kandriana Muhammad Rifaid Muhammad Saleh Muhammad Septian Muhammad Wildan Muhammad Zaenal Asiqin Mukhlas, Oyo Sunaryo Munthe, Aprilia Enjelika Mustika, Ira Grania Nasaruddin Nisrina Salsabila Dermawan Nissa Nurrohmah Novina, Helvira Aprilia Nur Asyifa, Tiara Nurulaini Wulandari Oka Gumilang, Opal Rahma Maulidia Rahmat Huda Randi Shobirin Rely, Gilbert Revalina Salsa Agustin Rizqi Adi Pratama Rosmita Ambarita Rudia, La Ode Adi Parman Rufaidah Azzahra Rusliyawati Rusliyawaty Rustam Sari, Shinta Bella Sergius Lay Silmi Kaffah Meirani Siti Nurhaliza Sri Ambardini Stefanny, Stefanny Suci Rahmad Yani Suriana Syamsuddin Syifa Syakira Salma Tabsyir, Muhamad wandi Widyadhana Putra, Arka Wiwiek Djumiyati wulandari, atika Yuki Yulika Zen, Abdul Muhaimin Zuhrah Zulfa Razi Zulfachri, Naynuunis