PENGARUH KUALITAS AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN DENGAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia Periode 2014-2018)

rahayu, riska sri (2020) PENGARUH KUALITAS AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN DENGAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia Periode 2014-2018). Skripsi thesis, UNIVERSITAS MUHAMMADIYAH PALOPO.

	Image SAMPUL.pdf - Cover Image Download (224kB)
	Text BAGIAN1.pdf - Submitted Version Download (989kB)
	Text BAGIAN2.pdf - Submitted Version Download (728kB)
	Text LAMPIRAN.pdf - Supplemental Material Download (651kB)

Abstract

This study aims to test empirically the effect of audit quality on the integrity of financial statements with independent commissioners as a moderating variable in mining companies listed on the Indonesia Stock Exchange. This research method is quantitative by using secondary data with documentation techniques. The population used in this study were 42 mining companies listed on the Indonesia Stock Exchange. The observation period in this study was from 2014 to 2018. The sample collection technique was carried out by the purposive sampling method, namely by using certain criteria. The samples in this study were 15 mining companies. With the data analysis technique used is panel data regression. The results showed that the independent variable audit quality has a positive and insignificant effect on the integrity of financial statements. The independent commissioner variable moderates the effect of audit quality on the integrity of financial statements.  Keywords: audit quality, independent commissioners and integrity of financial statements.

Actions (login required)

View Item