PENGARUH MEKANISME CORPORATE GOVERNANCE, FINANCIAL DISTRESS, DAN AUDIT TENURE TERHADAP INTEGRITAS LAPORAN KEUANGAN

Jurnal Akunida

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Field Value
 
Title PENGARUH MEKANISME CORPORATE GOVERNANCE, FINANCIAL DISTRESS, DAN AUDIT TENURE TERHADAP INTEGRITAS LAPORAN KEUANGAN
 
Creator Wulandari, Sri
Ermaya, Husnah Nur Laela
Mashuri, Ayunita Ajengtiyas Saputri
 
Description This research is a quantitative research that aims to find out empirically the effect of independent commissioners, audit committees, financial distress, and audit tenure on the integrity of financial statements in manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The sample collected was 55 companies based on purposive sampling technique. Hypothesis testing using multiple linear regression analysis which is processed using SPSS version 25 program with a significance level of 5%. This study obtained the results that: (1) independent commissioners have no effect on the integrity of financial statements, (2) the audit committee has no effect on the integrity of financial statements, (3) financial distress has a significant negative effect on the integrity of financial statements, (4) audit tenure has a significant effect positive on the integrity of financial statements.
 
Publisher Universitas Djuanda Bogor
 
Date 2021-12-11
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier https://ojs.unida.ac.id/JAKD/article/view/4468
 
Source JURNAL AKUNIDA; Vol. 7 No. 1 (2021): June; 85-98
2550-0708
2442-3033
10.30997/jakd.v7i1
 
Language eng
 
Relation https://ojs.unida.ac.id/JAKD/article/view/4468/2773
 
Rights Copyright (c) 2021 JURNAL AKUNIDA
http://creativecommons.org/licenses/by-sa/4.0
 

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