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All Journal Madinah: Jurnal Studi Islam DIDAKTIKA : Jurnal Kependidikan Jurnal Pajak dan Keuangan Negara (PKN) International Journal of Community Service Islamic Accounting and Finance Review Asian Journal of Community Services (AJCS) Jurnal Guru Pencerah Semesta (JGPS) Jurnal Ilmiah Akuntansi dan Keuangan (JIAN) Journal of Business Management and Economic Development Indonesian Journal of Taxation and Accounting JICS : Journal Of International Community Service Phinisi Applied Accounting Journal Journal of Accounting, Economics, and Business Education Islamic Financial And Accounting Review Study of Scientific and Behavioral Management (SSBM)
Jannah, Raodahtul
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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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Journal : Journal of Business Management and Economic Development

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Factors Affecting the Integrity of Financial Statements with Company Size as a Moderation Variable Amalia, Nurhidayah Ainun; Wawo, Andi; Jannah, Raodahtul
Journal of Business Management and Economic Development Том 2 № 02 (2024): May 2024
Publisher : Pt. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/jbmed.v2i02.682

Abstract

This study aims to examine the effect of audit quality, audit committee, leverage, and independent commissioners on the integrity of financial statements in manufacturing companies listed on the Indonesia Stock Exchange in 2019-2021. This study also examines whether company size can moderate the respective relationship between audit quality, audit committee, leverage, and independent commissioners on the integrity of financial statements. This study used a quantitative approach with a comparative causal type. The population in this study is all manufacturing companies listed on the Indonesia Stock Exchange in 2019-2021. The sampling technique uses purposive sampling. The data used in this study is secondary data accessed through the IDX website. Data analysis uses multiple regression analysis for audit quality hypothesis, audit committee, leverage, and the independent commissioner as well as absolute difference value analysis for audit quality, audit committee, leverage, and independent commissioner on financial statement integrity with company size as a moderation variable. The results of this study show that the quality of audits, audit committees, leverage, and independent commissioners have a positive and significant effect on the integrity of financial statements. The moderation variable is the size of the company able to moderate the relationship between audit quality, audit committee, and leverage on the integrity of financial statements.
Co-Authors Abdullah, Muhammad Wahyuddin Adam Nursya Ban, Muh. Aditya, Roby Agustina, Irnarezky ahmad habibi Ahmad, Angriani Ali, Nur Amalia Amalia, Nurhidayah Ainun Aminuyati Andi Wawo Anwar, Puspita Hardianti Astridani, Andi Dinda Agus Putri, Dinda Elfa Syariati, Namla Fadhilatunnisa, Della Fajrin, Farid Fikra, Raosdatul Hajra Hasbiullah, Hasbiullah Iffah, Nur Iwang, Baso Jamaluddin Majid Jayawarsa, A.A. Ketut karmila karmila Lince Bulutoding Lutfi, Mufti Marsanda, Marsanda marzuka, syafika Masrawati, Masrawati Muchlis, Mustakim Musdalifa Musdalifa Muslimah, Firanti Nadiah, Khaerun Nasir nengsih, sriwahyuni Nur Azizah Latif Nur Rahmah Sari Puspita, Silvia Rahmah Sari, Nur Rahman Ambo Masse Rahyuni, Gusty Reski Ananda Putri, Andi Reza Pahlevi, Ashraf Sahban, Azizah Saiful Muchlis, Saiful Saifullah, Fu’ad Sari, Nur Rahma Sirajuddin Sirajuddin Sumarlin Suwandi, Memen Syariati, Namla Elfa Wardan. AH, Luthfia Zainal, Ghaliah Jalwaa Insyrah