International Journal of Educational Research and Social Sciences (IJERSC)
Vol. 2 No. 6 (2021): December 2021

The Effect Of Leverage, Audit Quality, And Earnings Management On The Integrity Of Financial Statements

Safitri, Aidila Safitri (Unknown)
Syaiful Bahri (Unknown)

Article Info

Publish Date
19 Dec 2021

Abstract

  The research has the objective to find out the existence of the leverage, audit quality, and earnings management on the integrity of financial statements. The research population of sub-bank companies listed on the Indonesia Stock Exchange for the period 2019 and 2020 were selected using a purposive sampling technique. The research sample is 31 companies. The types of research data are quantitative data and secondary data sources. The data analysis technique used descriptive statistical analysis, logistic regression analysis and t test. The results of the study of leverage, audit quality, and earnings management have no effect on the integrity of financial statements.

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Journal Info
International Journal of Educational Research and Social Sciences (IJERSC)
Website

Abbrev

go

Publisher

CV. Inara

Subject

Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

Description

International Journal of Educational Research and Social Sciences (IJSERSC) is to provide a research medium and an important reference for the advancement and dissemination of research results that support high-level research in the fields of Educational Research and Social Sciences. Original ...