Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Putri Surya Fatiha
Universitas Negeri Medan
Economics, Econometrics & Finance

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

Found 1 Documents
Search

 1 
Peran Corporate Governance Dan Audit Terhadap Integritas Laporan Keuangan Perusahaan Transportasi Yang Terdaftar Di BEI Tahun 2020–2023 Putri Surya Fatiha
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 7 No. 1 (2026): Vol. 7 No. 1 (2026): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jaapi.v7i1.6418

Abstract

This study aims to analyze the effect of corporate governance structure, proxied by the Audit Committee, Independent Commissioners, Audit Tenure, Size of Public Accounting Firms, and Auditor Turnover, on the Integrity of Financial Statements in transportation companies listed on the Indonesia Stock Exchange for the period 2020–2023. This study uses a quantitative approach with secondary data in the form of company annual reports. The sample was determined using purposive sampling and analyzed using multiple linear regression. The results show that the Audit Committee, Independent Commissioners, Audit Tenure, and Public Accounting Firm Size have a significant effect on Financial Statement Integrity, while Auditor Turnover does not have a significant effect. Simultaneously, all independent variables affect financial statement integrity. These findings reinforce agency theory, which states that internal and external oversight mechanisms play a role in minimizing conflicts of interest and improving the credibility of financial reporting.
Co-Authors