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Determinants of financial statements integrity

Jurnal Akuntansi dan Auditing Indonesia, 2021-12, Vol.25 (2), p.115-124 [Peer Reviewed Journal]

2021. This work is published under http://creativecommons.org/licenses/by-sa/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 1410-2420 ;EISSN: 2528-6528 ;DOI: 10.20885/jaai.vol25.iss2.art2

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Title:
Determinants of financial statements integrity
Author: Yendrawati, Reni ; Hidayat, Mohammad Farid
Subjects: Accounting firms ; Accounting records ; audit committee ; Audit committees ; audit tenure ; Auditing ; Audits ; Corporate governance ; Decision making ; Financial statements ; Influence ; Infrastructure ; Institutional investments ; integrity of financial statements ; Organizational structure ; Ownership ; Stockholders ; Tenure
Is Part Of: Jurnal Akuntansi dan Auditing Indonesia, 2021-12, Vol.25 (2), p.115-124
Description: This research aims to find out the influence of corporate governance measured by institutional ownership, managerial ownership, audit committee, and independent commissioner, as well as the influence of accounting firm specialization and audit tenure on the integrity of financial statements. The population of this research was the service companies in the infrastructure, utilities, and transportation sectors listed at IDX during the period 20152018. The sampling was done using purposive sampling method which collected 21 companies. The data analysis method used was multiple linear regression. The research findings reveal that institutional ownership, managerial ownership, independent commissioner, and accounting firm specialization have positive influences on the integrity of financial statements, while audit committee and audit tenure do not have significant influences on the integrity of financial statements.
Publisher: Yogyakarta: Universitas Islam Indonesia
Language: English
Identifier: ISSN: 1410-2420
EISSN: 2528-6528
DOI: 10.20885/jaai.vol25.iss2.art2
Source: AUTh Library subscriptions: ProQuest Central
DOAJ Directory of Open Access Journals

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Determinants of financial statements integrity

2021. This work is published under http://creativecommons.org/licenses/by-sa/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 1410-2420 ;EISSN: 2528-6528 ;DOI: 10.20885/jaai.vol25.iss2.art2

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