Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Jurnal Kajian Akuntansi dan Auditing
Maisyaroh, Titin
Unknown Affiliation
Economics, Econometrics & Finance Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
PENGARUH INTELLECTUAL CAPITAL, KUALITAS AUDIT, FINANCIAL DISTRESS, DAN AUDIT TENURE TERHADAP INTEGRITAS LAPORAN KEUANGAN Maisyaroh, Titin; Taufik, Taufeni; Badriyah, Nurul
Jurnal Kajian Akuntansi dan Auditing Vol. 21 No. 1 (2025): April 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37301/jkaa.v21i1.145

Abstract

Financial reports used by stakeholders to make decisions must show the results of their decisions through the integrity of the financial reports. The integrity of financial reports means showing financial reports that are honest, reliable, and neutral. This study aims to determine and analyze the effect of intellectual capital, audit quality, financial distress, and audit tenure on the integrity of financial reports in financial companies listed on the Indonesia Stock Exchange during the 2019-2021 period. The study population was all financial companies listed on the Indonesia Stock Exchange during the 2019-2021 period totaling 105 companies. Based on the purposive sampling method, the research sample was obtained amounting to 171 companies from 57 companies with a 3-year research period. Data analysis used statistical methods using the SPSS software program. The results of the study showed that intellectual capital, audit quality, financial distress, and audit tenure had an effect on the integrity of financial reports.
Co-Authors Nurul Badriyah Taufeni Taufik