Jurnal Ilmiah Ekonomi dan Manajemen
Vol. 3 No. 8 (2025): JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM)

PENGARUH AUDIT TENURE, KOMITE AUDIT, FINANCIAL STABILLITY TERHADAP INTEGRITAS LAPORAN KEUANGAN

Hidayat, Nuzullia Nurul (Unknown)
Suciati Muanifah (Unknown)



Article Info

Publish Date
01 Aug 2025

Abstract

This study aims to examine the Effect of Audit Tenure, Audit Committee, and Financial Stability on Financial Statement Integrity. In this study, the independent variables used are Audit Tenure, Audit Committee, and Financial Stability, while the dependent variable used is Financial Statement Integrity. The type of data used in this study is secondary data. The population in this study is non-cyclical consumer companies listed on the Indonesia Stock Exchange in 2019-2023 with a population of 129 companies. Samples were collected using a purposive sampling method with 20 companies as samples. The analytical method used is panel data regression analysis. The results of this study indicate that audit tenure, audit committee, and financial stability simultaneously influence the integrity of financial statements. Partially, only audit tenure has a negative effect on the integrity of financial statements, while the audit committee and financial stability have no effect on the integrity of financial statements.

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Journal Info

Abbrev

jiem

Publisher

Subject

Other

Description

JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM) berfokus pada penerbitan artikel berkualitas tinggi yang didedikasikan untuk semua aspek penelitian, masalah, dan perkembangan terbaru di bidang Ilmu Manajemen. Topik dalam Jurnal ini berkaitan dengan aspek apapun dari manajemen, namun tidak terbatas pada ...