Analisis Pengaruh Independensi Auditor, Karakteristik Perusahaan, Kualitas Auditor Dan Pergantian Auditor Terhadap Integritas Laporan Keuangan

Auditya, Irfan; Wijayanti, Provita

doi:10.30659/jai.2.1.27-35

Cited by 3 publications

(9 citation statements)

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“…The same thing was also expressed by [13] in their research, that managerial ownership had a significant effect on the integrity of financial statements. Managerial ownership will have a direct impact on the integrity of financial statements.…”

Section: Literature Review and Hypothesissupporting

confidence: 59%

“…Further, the researchers add independent variables to managerial ownership, auditor switching, and intellectual capital. According to the results of [12], managerial ownership has a positive effect on the integrity of financial statements, [13] state that auditor turnover has a significant effect on the integrity of financial statements. Further, [14] showed that intellectual capital has a positive effect on the quality of information presented in financial statements.…”

Section: Introductionmentioning

confidence: 99%

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Factors Affecting the Integrity of Manufacturing Company Financial Statements in Indonesian Stock Exchange and Malaysian Stock Exchange

Fauziah,

Panggabean*

2019

IJRTE

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This study aims to examine the effect of managerial ownership, auditors switching and intellectual capital on the integrity of financial statements with leverage and firm size as control variables. The study employed literature and observation study of the research object to obtain the research data. The research objects are manufacturing companies listed on IDX and MYX within the period of 2014-2017. Research data were analyzed using Eviews software with multiple linear regression analysis method. In this study the t statistical test is used to measure and assess the significance level of each independent variable (managerial ownership, auditor switching and intellectual capital) and control variables (firm size and leverage) on the dependent variable, namely the integrity of financial statements applied in Indonesia and Malaysia. The results showed that in the Indonesian manufacturing companies, managerial ownership, auditors switching and intellectual capital have a positive effect on the integrity of financial statements. Meanwhile, in the Malaysian manufacturing companies, from the three dependent variables used in the study, only managerial ownership has an effect on the integrity of financial statements. With regard to the control variables used, leverage and firm size are equally positive for the integrity of financial statements of companies just in Indonesia. This research is different from the previous study in that the objects of this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) and Bursa Malaysia (MYX) within the period of 2014-2017, which is a longer period of time. Further, the researchers add independent variables to managerial ownership, auditor switching, and intellectual capital

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Section: Literature Review and Hypothesissupporting

confidence: 59%

Section: Introductionmentioning

confidence: 99%

Factors Affecting the Integrity of Manufacturing Company Financial Statements in Indonesian Stock Exchange and Malaysian Stock Exchange

Fauziah,

Panggabean*

2019

IJRTE

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“…Perusahaan mengganti Kantor Akuntan Publik-nya dengan harapan Kantor Akuntan Publik tersebut dapat lebih meningkatkan pengawasan. Auditya dan Wijayanti (2013) melaporkan temuan pengaruh pergantian auditor terhadap kualitas laporan keuangan. Namun penelitian lain yang dilakukan Widiyati dan Shanti (2014) dan Rozania, et al, (2013) gagal menemukan hubungan antara pergantian auditor dengan kualitas laporan keuangan.…”

Section: Pendahuluanunclassified

“…Pergantian auditor memberi sinyal kepada pengguna laporan keuangan bahwa perusahaan berupaya meningkatkan kredibilitas laporan keuangan. Auditya dan Wijayanti (2013), Yulinda, dkk (2016) dan Alrshah (2015) memberi bukti pengaruh positif pergantian auditor dengan kualitas laporan keuangan. Namun, Widiyati dan Shanti (2014) dan Rozania, et al, (2013 tidak menemukan dampak pergantian auditor terhadap kualitas laporan keuangan.…”

Section: Pergantian Auditor Dan Kualitas Laporan Keuanganunclassified

“…Kualitas laporan keuangan akan tetap sama apabila kantor akuntan publik sebelumnya diganti dengan kantor akuntan publik yang baru. Hasil penelitian ini tidak konsistent dengan temuan Auditya dan Wijayanti (2013), Yulinda, et al, (2016 dan Alrshah (2015) yang menemukan pergantian auditor berpengaruh dengan kualitas laporan keuangan. Namun beberapa penelitian terdaulu seperti Rozania, et al, (2013) dan Widiyati dan Shanti (2015) juga gagal mengidentifikasi pengaruh pergantian auditor terhadap kualitas laporan keuangan.…”

Section: Pengaruh Pergantian Auditor Terhadap Kualitas Laporan Keuanganunclassified

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Pengaruh Pergantian Auditor, Tenur Audit, dan Frekuensi Rapat Komite Audit Terhadap Kualitas Laporan Keuangan dengan Kualitas Audit Sebagai Variabel Moderating

Sari

Indarto

2019

Pusat Pengkajian dan Pengembangan Akuntansi

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This study examine the effect of Auditor Rotation, Audit Tenure and Frequency of Audit Committee Meetings on the Quality of Financial Reports with Audit Quality as Moderating Variables. Samples are companies listed on the Indonesia Stock Exchange in period of 2012 show that auditor rotation affects the quality of financial reports, audit tenure affects the quality of financial reports, the frequency of audit committee meetings affects the quality of financial reports, auditor rotation affect the quality of financial reports with audit quality as a moderating variable, audit tenure affects the quality of financial reports with audit quality as a moderating variable and the frequency of audit committee meetings affecting the quality of financial reports with audit quality as a moderating variable.

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Factors Affecting the Integrity of Financial Statements with Company Size as a Moderation Variable

Amalia,

Wawo,

Jannah

2024

J. Bus. Manag. Econ. Development.

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This study aims to examine the effect of audit quality, audit committee, leverage, and independent commissioners on the integrity of financial statements in manufacturing companies listed on the Indonesia Stock Exchange in 2019-2021. This study also examines whether company size can moderate the respective relationship between audit quality, audit committee, leverage, and independent commissioners on the integrity of financial statements. This study used a quantitative approach with a comparative causal type. The population in this study is all manufacturing companies listed on the Indonesia Stock Exchange in 2019-2021. The sampling technique uses purposive sampling. The data used in this study is secondary data accessed through the IDX website. Data analysis uses multiple regression analysis for audit quality hypothesis, audit committee, leverage, and the independent commissioner as well as absolute difference value analysis for audit quality, audit committee, leverage, and independent commissioner on financial statement integrity with company size as a moderation variable. The results of this study show that the quality of audits, audit committees, leverage, and independent commissioners have a positive and significant effect on the integrity of financial statements. The moderation variable is the size of the company able to moderate the relationship between audit quality, audit committee, and leverage on the integrity of financial statements.

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Analisis Pengaruh Independensi Auditor, Karakteristik Perusahaan, Kualitas Auditor Dan Pergantian Auditor Terhadap Integritas Laporan Keuangan

Cited by 3 publications

References 0 publications

Factors Affecting the Integrity of Manufacturing Company Financial Statements in Indonesian Stock Exchange and Malaysian Stock Exchange

Factors Affecting the Integrity of Manufacturing Company Financial Statements in Indonesian Stock Exchange and Malaysian Stock Exchange

Pengaruh Pergantian Auditor, Tenur Audit, dan Frekuensi Rapat Komite Audit Terhadap Kualitas Laporan Keuangan dengan Kualitas Audit Sebagai Variabel Moderating

Factors Affecting the Integrity of Financial Statements with Company Size as a Moderation Variable

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