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All Journal Majalah Ilmiah Manajemen dan Bisnis
Tri Handayani
Institut Teknologi dan Bisnis (ITB) Adias Pemalang
Economics, Econometrics & Finance

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Journal : Majalah Ilmiah Manajemen dan Bisnis

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Pengaruh Ukuran Kantor Akuntan Publik, Leverage, dan Audit Tenure Terhadap Integritas Laporan Keuangan Krisnhoe Sukma Danuta; Siti Muntahanah; Suripto Suripto; Tri Handayani; Santi Suciningtyas
Majalah Imiah Manajemen & Bisnis Vol 19 No 2 (2022): Majalah Ilmiah Manajemen & Bisnis (MIMB)
Publisher : FEB UNWIKU PURWOKERTO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55303/mimb.v19i2.160

Abstract

This study aims to see the effect of KAP size, leverage, and audit tenure on the integrity of financial reports in property and real estate companies listed on the Indonesia Stock Exchange in 2017-2020. The sampling method uses a purposive sampling method which result 21 companies as samples. Panel regression data used for analysis of the research with the help of Eviews. The results showed that KAP size had a significant negative effect on the integrity of financial statements. Meanwhile, leverage and audit tenure have a significant positive effect on the integrity of financial statements
Co-Authors Krisnhoe Sukma Danuta Muntahanah, Siti Santi Suciningtyas Suripto Suripto