Majalah Ilmiah Manajemen dan Bisnis
Vol 19 No 2 (2022): Majalah Ilmiah Manajemen & Bisnis (MIMB)

Pengaruh Ukuran Kantor Akuntan Publik, Leverage, dan Audit Tenure Terhadap Integritas Laporan Keuangan

Krisnhoe Sukma Danuta (Unknown)
Siti Muntahanah (FEB Unwiku)
Suripto Suripto (Institut Teknologi dan Bisnis (ITB) Adias Pemalang)
Tri Handayani (Institut Teknologi dan Bisnis (ITB) Adias Pemalang)
Santi Suciningtyas (Institut Teknologi dan Bisnis (ITB) Adias Pemalang)

Article Info

Publish Date
07 Dec 2022

Abstract

This study aims to see the effect of KAP size, leverage, and audit tenure on the integrity of financial reports in property and real estate companies listed on the Indonesia Stock Exchange in 2017-2020. The sampling method uses a purposive sampling method which result 21 companies as samples. Panel regression data used for analysis of the research with the help of Eviews. The results showed that KAP size had a significant negative effect on the integrity of financial statements. Meanwhile, leverage and audit tenure have a significant positive effect on the integrity of financial statements

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Journal Info
Majalah Ilmiah Manajemen dan Bisnis
Website

Abbrev

mimb

Publisher

Universitas Wijayakusuma Purwokerto

Subject

Economics, Econometrics & Finance

Description

Majalah Ilmiah Manajemen dan Bisnis (MIMB) (Print ISSN: 1411-1977) published two times (May and November) by Faculty of Economics and Business, Wijayakusuma University, Purwokerto. Majalah Ilmiah Manajemen dan Bisnis original research in the fields of economics, management and accounting, including ...