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All Journal ABDI MOESTOPO: Jurnal Pengabdian pada Masyarakat Jurnal Ekonomi Jurnal Minfo Polgan (JMP) Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Journal Of Human And Education (JAHE) Jurnal Abdi Masyarakat Multidisiplin
Diah Nurdiana
Institut Bisnis Dan Informatika (IBI) Kosgoro 1957
Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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Journal : Jurnal Ekonomi

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THE INFLUENCE OF INDEPENDENT COMMISSIONERS, AUDIT COMMITTEES AND PROFITABILITY ON THE INTEGRITY OF LQ-45 INDEXED COMPANIES' FINANCIAL REPORT Zara Tania Rahmadi; Muhammad Aria Wahyudi; Diah Nurdiana; Ahmad Nurdin Hasibuan
Jurnal Ekonomi Vol. 11 No. 03 (2022): Jurnal Ekonomi, 2022 Periode Desember
Publisher : SEAN Institute

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Abstract

This study aims to analyze the effect of independent commissioners, audit committees, and profitability on the integrity of financial statements. The research population is LQ-45 index companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The sampling technique used purposive sampling and obtained 34 companies, so the unit of analysis was 102. The study used moderate regression analysis with the IBM SPSS 25 program. The results of this study indicate that the audit committee has a positive effect on the integrity of financial statements. Meanwhile, independent commissioners and profitability have not proven to affect the integrity of financial statements
Co-Authors Ahmad Nurdin Hasibuan Alamsyah Alfan Bachtiar Dade Maulana Machdum Dwi Sidik Permana Hilman Jihadi Maria Assumpta Wikantari Maria Jashinta Elisabet Hamboer Muhammad Aria Wahyudi Muhammad Rizki Fadilah Nicko Albart Puspa Rini Rahmat Jaya Siti Hasanah Sunarmo Tommy Kuncara Zara Tania Rahmadi