PENGARUH FEE AUDIT DAN TENURE AUDIT TERHADAP KUALITAS AUDIT

Nur Fatwa Basar (Sekolah Tinggi Ilmu Ekonomi TRI DHARMA NUSANTARA)
Betricia Oktaviyuni Ali Saputri (Sekolah Tinggi Ilmu Ekonomi Tri Dharma Nusantara)
Nurwana Nurwana (Universitas Muslim Indonesia)
Sitti Muliana (Sekolah Tinggi Ilmu Ekonomi Tri Dharma Nusantara)

Jurnal Akuntansi Kompetif
Vol. 9 No. 2 (2026): Jurnal Akuntansi Kompetif (JAK)

The purpose of this study is to determine the effect of managerial ownership and profitability on the integrity of financial statements in LQ 45 companies listed on the Indonesia Stock Exchange. The data used in this study is quantitative. The data source used in this study is secondary data, with the analysis method using multiple linear regression. The results of this study indicate that managerial ownership and profitability have a positive and significant effect on the integrity of financial statements, as higher managerial ownership and profitability will improve the integrity of a company's financial statements.