ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI INTEGRITASLAPORAN KEUANGAN PADA PERUSAHAAN PERBANKAN

  • Ni Luh Gde Novitasari Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar
  • Ni Wayan Juli Martani Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar
Keywords: Audit Quality, Firm Zise, Earning Management, Financial Distress, Audit Committeand integrity of Financial Statements

Abstract

This study aims to analyze that effect of audit quality, firm size, earnings management, financial distress and audit committee on integrity of the financial statements. Thisstudy is located in banking companies listed on the Indonesia Stock Exchange during 2018-2020. By using purposive sampling, this study resulting 23 companies and 69 research observation as a sample. Research data was analyzed by using multiple linear regression analysis. The results of this study show that auditquality has a positive effect on the integrity of financial statements, financial distress has a negative effect on the integrity of financial statements, while company size, earnings managementand audit committee have no effect on the integrity of financial statements.

Published
2022-06-03
How to Cite
Ni Luh Gde Novitasari, & Ni Wayan Juli Martani. (2022). ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI INTEGRITASLAPORAN KEUANGAN PADA PERUSAHAAN PERBANKAN. Journal of Applied Management and Accounting Science, 3(2), 148-161. https://doi.org/10.51713/jamas.v3i2.59
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