Purwanti, Titik and Kalbuana, Nawang and Rahmawati, Fiqi (2019) Pengaruh Good Corporate Governance, Audit Fee dan Kualitas Audit Terhadap Integritas Laporan Keuangan (Studi Empiris pada Perusahaan BUMN yang Terdaftar di BEI Tahun 2014-2018). In: Seminar Nasional & Call For Papers “Masterplan Ekonomi Syariah Indonesia 2019 – 2024 Guna Mendukung SDG’s Indonesia 2045”, 30 November 2019, STIE Bank BPD Jateng.
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Abstract
This study aims to analyze the effect of corporate governance, audit fees and audit quality on the integrity of financial statements in state-owned companies listed on the IDX. The integrity of financial statements itself has a definition of how true and honest the availability of accounting information is in the form of financial statements. Several factors such as corporate governance, audit fees and audit quality that will be analyzed its effect on the integration of financial statements.This research was conducted using a quantitative method to the financial statements of SOE companies listed on the Indonesia Stock Exchange in the period 2014 - 2018. The total sample in this study was 10 companies that were determined by the purposive sampling method. Hypothesis testing uses multiple linear regression methods. Not all of the results of this study have a positive effect on the integrity of financial statements. However, corporate governance and audit quality have a positive effect on the integrity of financial statements. While the audit fee does not affect the integrity of financial statements.
| Item Type: | Conference or Workshop Item (Paper) |
|---|---|
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Depositing User: | prosiding stie saf |
| Date Deposited: | 11 Jul 2020 17:37 |
| Last Modified: | 11 Jul 2020 17:37 |
| URI: | http://eprints.stiebankbpdjateng.ac.id/id/eprint/180 |
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