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All Journal Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Jurnal Al-Iqtishad Fokus Ekonomi Jurnal Ilmu Manajemen dan Akuntansi Terapan SOLUSI IndraTech International Journal of Business and Information Technology IJBEM : Indonesian Journal of Business Economics and Management Jurmas Azam Insan Cendikia JAWI : Journal of Ahkam Wa Iqtishad JAAMTER : Jurnal Audit Akuntansi Manajemen Terintegrasi Fokus Abdimas InJEBA : International Journal of Economics, Business and Accounting Jurnal Rumpun Ilmu Ekonomi
Andri Novius
UIN Sultan Syarif Kasim Riau
Religion Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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Journal : JAWI : Journal of Ahkam Wa Iqtishad

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Faktor-faktor yang mempengaruhi Integritas Laporan Keuangan (Studi Pada Perusahaan BUMN yang Terdaftar di BEI Periode 2020- 2022) Novius, Andri
JAWI : Journal of Ahkam Wa Iqtishad Vol. 1 No. 3 (2023): JAWI - SEPTEMBER
Publisher : MUI Kota Pekanbaru

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.8403237

Abstract

The aim of this research is to determine the influence of managerial ownership, audit committee, audit quality and company size on the integrity of financial reports. The objects in the research are state-owned companies registered on the IDX for the 2020-2022 period, totaling 20 companies. The sampling technique uses purposive sampling. Data analysis uses multiple linear regression. The research results explain that simultaneously managerial ownership, audit committee, audit quality and company size have a significant influence on the integrity of financial reports. While managerial ownership and company size have a negative and significant influence, the audit committee has a positive and significant influence, audit quality has a positive and insignificant influence.
Co-Authors Budi Setiawan devi Deswimar Elisanovi, Elisanovi Ermansyah, Ermansyah Faiza Muklis FAIZA MUKLIS, FAIZA Febri Delmi Yetti Hilwa Faradisa, Sindi Irdana, Leydis Nevi Jasmina Syafe'i Larbiel Hadi Lusiawati, Lusiawati Martias, Dony Mukhlis, Faiza Mulia Sosiady Nasrullah Djamil Nasty, Fitri Amanda Syafei, Jasmina Ustha, Endrianto Zarli, Jufri