The Effect of Audit Quality, Managerial Ownership, And Audit Committee on The Integrity of Financial Statements (Empirical Study on Manufacturing Companies Listed on The IDX 2015-2019)

Authors

  • Nur Isna Inayati Universitas Muhammadiyah Purwokerto, Indonesia
  • Siti Nur Azizah Universitas Muhammadiyah Purwokerto, Indonesia

DOI:

https://doi.org/10.29040/jap.v22i1.2613

Keywords:

Audit Quality, Managerial Ownership, Audit Committee, Financial Report Integrity

Abstract

This study aims to examine the effect of audit quality, managerial ownership and audit committee on the integrity of financial statements. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. Sampling in this study using purposive sampling method, and obtained 235 samples from 47 manufacturing companies from 2015-2019. The data analysis technique used is the logistic regression analysis method. The results of this study indicate that audit quality has a negative effect on the integrity of financial statements. Meanwhile, the audit committee and managerial ownership have no effect on the integrity of the financial statements.

References

Adhitya, T. R. (2018). Pengaruh Komisaris Independen, Komite Audit, Kualitas Audit, Dan Leverage Terhadap Integritas Laporan Keuangan Dengan Firm Size Sebagai Variabel Moderasi Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia. Tesis Universitas Sumatra Utara.

Adriansano, A. C., & Nuryantoro. (2015). Pengaruh Independensi Auditor Dan Kualitas Audit Terhadap Integritas Laporan Keuangan. 2(1), 410.

Astria, Tia. 2011. “Analisis Pengaruh Audit Tenure, Struktur Corporate Governance, Dan Ukuran Kap Terhadap Integritas Laporan Keuanganâ€.Skripsi. Program Sarjana Fakultas Ekonomi. Universitas Diponegoro.2011

Brigham, Eugene F and Ehrhardt. 2005. Dasar-Dasar Manajemen Keuangan.Edisi Kesembilan. Alih Bahasa: Jakarta: Salemba Empat.

Effendi, M. A. (2016). The Power of Good Corporate Governance. Jagakarsa, Jakarta Selatan 12610: Salemba Empat.

Ghozali, Imam. 2016. Aplikasi Analisis Multivariete Dengan Program Ibm Spss 23 (Edisi 8). Cetakan Ke Viii. Semarang: Badan Penerbit Universitas Diponegoro

Ghozali, Imam. 2018. Aplikasi Analisis Multivariate Dengan Program Ibm Spss

Badan Penerbit Universitas Diponegoro: Semarang.

Givoly, D. dan Hayn, C. 2002. “Rising Conservatism: Implication for Financial Analysis.†Financial Analists Journal, 56-74.

Hardiningsih, P. (2010). Pengaruh Independensi, Corporate Governance, Dan Kualitas Audit Terhadap Integritas Laporan Keuangan. Kajian Akuntansi, 2(1), 61-76.

Haruman, Tendi. (2008). “Struktur Kepemilikan, Keputusan Keuangan Dan Nilai Perusahaanâ€. Finance And Banking Journal. Volume 10. No.2. Hal 150165. Bandung

Hasanuddin. (2018). The Influence Of Good Corporate Governance, And Quality Of. International Journal Economics Management And Social Science, 1(3), 111-119

Irfana, M.J. 2012. Analisis Pengaruh Debt Default, Kualitas Audit, Opinion Shoping Dan Kepemilikan Perusahaan Terhadap Penerimaan Opini Going Concern.

Jama'an. 2008. Pengaruh Mekanisme Corporate Governance Dan Kualitas Kantor Akuntan Publik Terhadap Integritas Informasi Laporan Keuangan. Tesis Magister Sain Akuntansi Universitas Diponegoro,Semarang

Jensen Dan Meckling 1976, The Theory Of The Firm Managerial Behaviour, Agency Cost And Ownership Structure, Journal Of Financial And Economics, 3:305-360.

Kemal, Rizky, H. 2017. Pengaruh Komite Audit, Kualitas Audit dan Leverage terhadap Integritas Laporan Keuangan, (skripsi).Jakarta: Fakultas Ekonomi dan Bisnin Universitas Islam Negeri Syarif Hidayatullah.

Klein, A. (2002). Audit Committee, Board of Director Chararacteristics, and Earnings Management. Journal of Accounting and Economics, 33(3), 375-400.

Linata, Y., Sugiarto, S. 2012. Pengaruh Independensi Akuntans Publik, Kualitas Audit, Ketetapan Waktu Pelaporan serta Mekanisme Corporate Governance Terhadap Integritas Laporan Keuangan Perusahaan LQ45 yang Terdaftar di BEI periode 2007-2010. Jurn/al Akuntansi Keuangan. Vol.1 No. 1.

Mayangsari, Sekar, 2003, Analisis Pengaruh Independensi, Kualitas Audit, Serta Mekanisme Corporate Governance Terhadap Integritas Laporan Keuangan, Simposium Nasional Akuntansi Vi, Surabaya, 16 – 17 Oktober 2003

Nurjannah, L., & Pratomo, D. (2014). Pengaruh Komite Audit, Komisaris Independen Dan Kualitas Audit Terhadap Integritas Laporan Keuangan. E-Proceeding Of Management, 1(3), 99.

Savero, D. O. (2017). Pengaruh Komisaris Independen, Komite Audit, Kepemilikan Instutisional Dan Kepemilikan Manajerial Terhadap Integritas Laporan Keuangan. Jom Fekon, 4(1), 75-89

Setiawan, B. (2015). Pengaruh Independensi, Kualitas Audit Dan Mekanisme Corporate Governance Terhadap Integritas Laporan Keuangan Perusahaan Manufaktur Di Bursa Efek Indonesia Tahun 2008-2012. Jom Fekon, 2(2), 1-15.

Sujarweni, V. Wiratna. 2015. Statistik untuk Bisnis dan Ekonomi. Yogyakarta: Pustaka Baru Press.

Sujono dan Soebiantoro, U. 2007. Pengaruh Struktur Kepemilikan Saham, Leverage, Faktor ntern dan Faktor ekstern terhadap Nilai Perusahaan. Jurnal Manajemen dan Kewirausahan. Vol. 9. No 1. Maret: 41-48.

Wydia. 2004. “Analisis Faktor-Faktor yang Mempengaruhi Perusahaan Terhadap Akuntansi Konservatif.†Tesis S2 Program Pasca Sarjana UGM. Yogyakarta.

Downloads

Published

2021-07-22

How to Cite

Inayati, N. I., & Azizah, S. N. (2021). The Effect of Audit Quality, Managerial Ownership, And Audit Committee on The Integrity of Financial Statements (Empirical Study on Manufacturing Companies Listed on The IDX 2015-2019). Jurnal Akuntansi Dan Pajak, 22(1), 151–159. https://doi.org/10.29040/jap.v22i1.2613

Issue

Vol. 22 No. 1 (2021): JAP, Vol. 22, No. 1, Pebruari - Juli 2021

Section

Articles

Citation Check

License

The copyright of the article fully belongs to the Jurnal Akuntansi dan Pajak and publishing rights belong entirely to LLPM STIE AAS Surakarta 

 Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.

Similar Articles

1 2 3 4 5 6 7 8 9 10 > >> 

You may also start an advanced similarity search for this article.