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All Journal Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Farrel Rasya Agrapana
Universitas Pembangunan Nasional “Veteran” Jawa Timur
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Pengaruh Afiliasi KAP Big Four dan Komite Audit Terhadap Integritas Laporan Keuangan Farrel Rasya Agrapana; Erry Andhaniwati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 1 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i1.5123

Abstract

This study aims to test and analyze the effect of the Big Four KAP affiliation and the audit committee on the integrity of financial statements. The population used is all companies listed on the Indonesia Stock Exchange for the period 2020-2023, with a total sample of 43 companies. The test method uses Partial Least Square (PLS) which is processed with SmartPLS Version 3.0. The results showed that the audit committee had an effect on the integrity of financial statements and the Big Four KAP affiliation had no effect on the integrity of financial statements.
Co-Authors Erry Andhaniwati