Pengaruh Komisaris Independen, Komite Audit, Kepemilikan Institusional, Kualitas Audit dan Audit Tenure Terhadap Integritas Laporan Keuangan
Daftar Isi:
- The purpose of this research is to examine the effect of independent commissaries, audit commite, institusional ownership, audit quality and audit tenure on the integrity of financial statements in the mining firma listed on the Indonesia Stock Exchange (BEI) year 2015-2018. Samples are determined by purposive sampling method with total samples are 141 mining firms listed on Indonesia Stock Exchange in 2015 – 2018. Analysis of the data used in this study is the classical assumption test and multiple linear regression SPSS 23. The results of the study indicate independent commissaries, audit commite, institusional ownership positively affect the integrity of financial statements. Audit quality, and audit tenure both have no effect on the integrity of the financial statements. Keywords: Financial statement integrity, independent commissioners, audit commites, institutional ownership, audit quality, and audit tenure.