Reputasi KAP &amp; Komite Audit pada Integritas Laporan Keuangan Dimoderasi Komisaris Independen &amp; Kepemilikan Institusional

Christiana, Ardian; Widaryanti, Widaryanti; Luhgiatno, Luhgiatno

doi:10.24246/persi.v4i1.p59-74

Cited by 2 publications

(4 citation statements)

References 3 publications

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“…Research by Machdar and Nurdiniah (2018) concluded that corporate governance could moderate the effect of the reputation of public accounting firms (KAP) and audit committees on the financial reporting with integrity. In contrast to Christiana et al (2021) which shows that independent commissioners and ownership by institutional cannot moderate the effect ofl the reputationl of Accountantl Public Firml and auditl committee onl the integrityl of financiall lstatements.…”

Section: Introductionmentioning

confidence: 67%

The Integrity of soes Financial Statements: CAN GCG, DER, and KAP Reputation Affect it?

Sayekti,

Reschiwati

2024

RGSA

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Purpose: This study has three aims First, to analyze whether Good Corporate Governance (GCG) and Leverage Ratio (DER) affect the Financial Reports with integrity (IGFS) of SOE. Second, to examine whether reputation of the Public Accountant Firm (RPAF) can strengthen or weaken the influence of GCG and DER and the effect DER on IGFS. The third is to examine whether DER is intervening variable in the effect of GCG on IGFS. Theoretical framework: This study based on agency theory. Agency theory shows a conflict of interest and information asymmetry between management as an agent and the stakeholders as a principal. Financial reports is a result from an accounting process can be used as a communication tool between management and stakeholders regarding financial data from company activities Method/design/approach: The data in this study are 20 SOES listed JSX from 2017-2021. Data processing uses Eviews 13 because the kind of data is a data panel. Indicator of GCG are audit committee (AUDC), the proportion of independent commissioners (PIDC), the proportion of managerial share ownership (PPMO), and the proportion of institutional ownership (PINO). Leverage ratio using DER (Debt to Equity Ratio) and The Reputation of Public Accountant Firm use The Big Four and Non the Big Four. Hance Financial Reports with integrity (IGFS) as a dependent variable was measured by the market-to-book value ratio. Results and conclusion: The results concluded that indicator GCG only AUDC affect the Financial Report with integrity. The result also shows that AUDC and PPMO affected DER. Variable Reputation of Public Accountant Firm (RPAF) weakens the influence of AUDC on DER. The result of this study found that DER effect the IGFS but not as intervening variable. Research implications: This research implies that the policy of selecting audit committees in SOEs is very essential in maintaining the integrity of financial reporting and managing debt. Originality/value: The novelty in this research includes moderating and intervening variables in one research model.

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Section: Introductionmentioning

confidence: 67%

The Integrity of soes Financial Statements: CAN GCG, DER, and KAP Reputation Affect it?

Sayekti,

Reschiwati

2024

RGSA

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“…Penelitian yang dilakukan oleh (Christiana et al, 2021), menunjukkan bahwa komite audit tidak berpengaruh secara signifikan terhadap integritas laporan keuangan. Sedangkan hasil penelitian yang dilakukan oleh (Kurniawan & Fahrunniza, 2022), menunjukkan bahwa komite audit berpengaruh secara signifikan terhadap integritas laporan keuangan.…”

Section: Penelitian Terdahuluunclassified

“…Penelitian yang dilakukan oleh (Kurniawan & Fahrunniza, 2022), menunjukkan bahwa komisaris independen tidak berpengaruh signifikan terhadap integritas laporan keuangan. Sedangkan hasil penelitian yang dilakukan oleh (Novianti, 2022) (Christiana et al, 2021).…”

Section: Penelitian Terdahuluunclassified

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Pengaruh Kepemilikan Institusional, Komite Audit Dan Komisaris Independen Terhadap Integritas Laporan Keuangan

Abidatus Suroya,

Darmayanti,

Shoimah

2024

JAAP

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ABSTRACT This study aims to determine the effect of Institutional Ownership, Audit Committee and Independent Commissioners on the Integrity of Financial Statements, partially or simultaneously. The population of this study were all manufacturing companies in the chemical sub-sector which were listed on the Indonesia Stock Exchange (IDX), totaling 93 companies. This study used the 2018-2022 observation period, using the purposive sampling method to obtain a sample of 70. The data analysis method used in this study was a multiple linear regression test. The variables used are Institutional Ownership, Audit Committee and Independent Commissioners as independent variables, while the Integrity of Financial Statements as the dependent variable. The results of this study resulted in the finding that partially Institutional Ownership, Audit Committees, Independent Commissioners have a significant effect on the Integrity of Financial Statements. Simultaneously, institutional ownership, audit committee and independent commissioners have a significant effect on the integrity of financial statement.

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Reputasi KAP & Komite Audit pada Integritas Laporan Keuangan Dimoderasi Komisaris Independen & Kepemilikan Institusional

Cited by 2 publications

References 3 publications

The Integrity of soes Financial Statements: CAN GCG, DER, and KAP Reputation Affect it?

The Integrity of soes Financial Statements: CAN GCG, DER, and KAP Reputation Affect it?

Pengaruh Kepemilikan Institusional, Komite Audit Dan Komisaris Independen Terhadap Integritas Laporan Keuangan

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