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All Journal Jurnal Strategi Akuntansi Akuisisi : Jurnal Akuntansi Journal of Economic, Bussines and Accounting (COSTING) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Jurnal Akuntansi Kompetif Journal of Economics, Business, and Government Challenges Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Optima : Jurnal Ilmiah Agribisnis, Ekonomi dan Sosial Jurnal Ilmiah Akuntansi Peradaban International Journal of Economy, Education and Entrepreneurship (IJE3) Al-Buhuts (e-journal) International Journal of Multidisciplinary Research and Literature (IJOMRAL) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) VISA: Journal of Vision and Ideas Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah MERDEKA: Jurnal Ilmiah Multidisiplin Jurnal Pengabdian Masyarakat SENSASI
Erry Andhaniwati
Fakultas Ekonomi Dan Bisnis, Jurusan Akuntansi UPN Veteran Jawa Timur, Surabaya
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture 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 Mathematics Physics Public Health Social Sciences Other

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Pengaruh Afiliasi KAP Big Four dan Komite Audit Terhadap Integritas Laporan Keuangan Farrel Rasya Agrapana; Erry Andhaniwati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 1 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i1.5123

Abstract

This study aims to test and analyze the effect of the Big Four KAP affiliation and the audit committee on the integrity of financial statements. The population used is all companies listed on the Indonesia Stock Exchange for the period 2020-2023, with a total sample of 43 companies. The test method uses Partial Least Square (PLS) which is processed with SmartPLS Version 3.0. The results showed that the audit committee had an effect on the integrity of financial statements and the Big Four KAP affiliation had no effect on the integrity of financial statements.
Co-Authors Ariansyah, Dicky Erasta Aryet, Balgis Cahyani, Nita Putri Devi Intania Rachmawati Diajeng Salsabila Kautsar Farrel Rasya Agrapana Febri Yanti Nur Hayati Fikri Ary Nugraha Giffary, Muhammad Firas Anandito Hadi, Nadiah Salsabila Hadyan, Mayla Leilani, Ailsa Belinda Lucinda Amanda Rista Magdalena Magdalena Muhammad Nafi Aziz Nabila Maharani Safitri Natasya, Erika Noviani, Siti Alya Nur Azizah Octavia, Melyana Oryza Tannar Putri, Cici Ardina Prayitno Rahmawati, Devy Rizky, Wahyu Adinda Sagita, Putri Dewi Siti Alya Noviani wahyu cahyo nugroho Wahyu Susilo, Toni Zain, Fadhilatuz Zain, Faridatuz Zain, Maulana Daffa'