Jurnal Riset Akuntansi Terpadu
Vol 11, No 2 (2018)

PENGARUH KOMITE AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN DENGAN WHISTLEBLOWING SYSTEM SEBAGAI VARIABEL MODERASI

Irma Paramita Sofia (Fakultas Ekonomi dan Bisnis, Universitas Pembangunan Jaya)



Article Info

Publish Date
31 Oct 2018

Abstract

This study aims to examine the effect of audit commitee on Financial Statement’s integrity. In addition, this study wanted to test whistleblowing policy as a moderating variable on the relationship between audit committee on Financial Statement’s integrity. Independent variables used in this research are audit commitee. Dependent variable used in this research is Financial Statement’s integrity. While the moderation variable used in this research is whistleblowing policy. The sample in this research is banking company with the largest total assets listed on Indonesia Stock Exchange in the period 2014-2016. Analysis of data using multiple linear regression, and to determine the hypothesis used t-test and F-test. The results of this study indicate that audit commitee positively affect Financial Statement’s integrity. Whistleblowing policy is able to moderate the relationship between audit commitee on Financial Statement’s integrity. 

Copyrights © 2018






Journal Info

Abbrev

JRAT

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Riset Akuntansi Terpadu (JRAT) is a scientific journal published by the Accounting Department, Faculty of Economics and Business, Universitas Sultan Ageng Tirtayasa. Jurnal Riset Akuntansi Terpadu (JRAT) is published twice a year, (April and October). First issue is Volume 1 Number 1, April ...