Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Vol. 7 No. 1 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah

Pengaruh Afiliasi KAP Big Four dan Komite Audit Terhadap Integritas Laporan Keuangan

Farrel Rasya Agrapana (Universitas Pembangunan Nasional “Veteran” Jawa Timur)
Erry Andhaniwati (Universitas Pembangunan Nasional “Veteran” Jawa Timur)

Article Info

Publish Date
04 Jan 2025

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.

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Journal Info
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Website

Abbrev

alkharaj

Publisher

Institut Agama Islam Nasional Laa Roiba Bogor

Subject

Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

Description

Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah is a scientific journal published by Pusat Riset dan Kebijakan Strategis PRKS) of  Institut Agama Islam Nasional (IAI-N) Laa Roiba Bogor in collaboration with Masyarakat Ekonomi Syariah (MES) and Intelectual Association for Islamic Studies ...