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Journal : Juara: Jurnal Riset Akuntansi

Integritas Laporan Keuangan Melalui Kualitas Audit Sebagai Variabel Moderasi: Dewan Komisaris Independen, Ukuran Perusahaan dan Leverage Putri, Nabila Ulfa Maharani; Yeni, Fitri; Crefioza, Omia
Juara: Jurnal Riset Akuntansi Vol. 14 No. 1 (2024): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v14i1.8619

Abstract

This study investigates how independent board of commissioners, company size and leverage influence the integrity of financial reports using audit quality as a moderator. The focus is on non-cyclical consumer sector entities listed on the Indonesia Stock Exchange (BEI) from 2018 to 2022, with a sample of 62 companies using a purposive sampling approach. Panel data regression analysis was employed as the analytical method using SPSS 26. The study findings show that an independent board of commissioners has a positive impact on the integrity of financial reports, company size has a negative impact on the integrity of financial reports, as does leverage. Furthermore, audit quality is able to moderate the relationship between the independent board of commissioners, company size, variable leverage and the integrity of financial reports.