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All Journal J-MAS (Jurnal Manajemen dan Sains) Martabe : Jurnal Pengabdian Kepada Masyarakat Owner : Riset dan Jurnal Akuntansi EQIEN - JURNAL EKONOMI DAN BISNIS Journal of Research in Business, Economics, and Education Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Ekonomi Jurnal Abdi Masyarakat Indonesia Parta: Jurnal Pengabdian Kepada Masyarakat Innovative: Journal Of Social Science Research Jurnal Simki Economic
Yulian Sahri
Ekonomi Dan Bisnis/ Universitas Muhammadiyah Palembang
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Pengaruh Independensi, Mekanisme Corporate Governance dan Kualitas Audit Terhadap Integritas Laporan Keuangan Muhammad Zullian Arif; Nina Sabrina; Yulian Sahri
Jurnal Simki Economic Vol 6 No 2 (2023): Volume 6 Nomor 2 Tahun 2023
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jse.v6i2.354

Abstract

The research objectives in this study were 1) to determine the effect of independence on the integrity of financial statements 2) to determine the effect of independent commissioners on the integrity of financial statements 3) to determine the effect of institutional share ownership on the integrity of financial statements 4) to determine the effect of the audit committee on the integrity of financial statements 5) to determine the effect audit quality on the integrity of financial statements. Research used associative. There are six variables used, namely independence, independent commissioners, institutional share ownership, audit committee, audit quality, and the integrity of financial reports. The population of this study were 13 automotive and component sub-sector manufacturing companies listed on the Indonesian stock exchange. The samples used were 39 financial reports. The data used is secondary data. The data collection method used in this study is the documentation of financial statements. The data analysis technique used in this study is the normality test, classical assumption test, coefficient of determination, multiple regression analysis, t test assisted by the Statistical Program For Special Science (SPSS). The results of this study indicate that the effect of independence has no positive effect, independent commissioners have no negative effect, institutional share ownership has a negative effect, audit committee has a positive effect, and audit quality has no positive effect on the integrity of financial statements.
Co-Authors Afrida, Anggrelia Agung Aryadi Agusria, Lesi Andriansyah Bari Arraditya Permana Arraditya Permana Farida Isroani Febriani, Yunita Friski Danu Rakhmat Gumar Herudiansyah Gusmiatun Gusmiatun Hidayat, Randy Kurnia Krisna Hari Lis Djuniar Lulu Sabila M. Guruh Putra Sadewo M. Rafly M. Rizky M. Sultan Fajri Marwa Aliyyah Melia Nanda Mugi Juwono Muhammad Zullian Arif Sabrina, Nina Salsabila Nurhasanah Sarwandy, MH Agung Sumita Sumita Sunardi, Sunardi Toni Nurhadianto Tri Wulandari Ummi Kalsum Welly, Welly Yudha Mahrom