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Pengaruh Auditor Independen, Audit Tenure, Financial Distress dan Profitabilitas Terhadap Integritas Laporan keuangan ( Studi Empiris pada Perusahaan yang terdaftar di Jakarta Islamic Indek Tahun 2016-2020)
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Institusion
Universitas Islam 45
Author
Mufita, Ana
Subject
Audit 
Datestamp
2022-10-19 03:47:20 
Abstract :
This study aims to analyze the effect of auditor independence, audit period, financial distress, and profitability on the integrity of financial statements. This research method is a quantitative research using a sample of companies registered at JII in 2016-2020 totaling 12 companies taken through purposive sampling. Collecting data through online research and library research with data analysis through multiple linear regression analysis. The results obtained by independent auditors and the audit period has no effect on the integrity of the financial statements of companies listed in JII. Furthermore, there is a positive effect of financial distress and profitability on the integrity of the financial statements of companies listed in JII. Financial distress has a more dominant influence on the integrity of the company's financial statements than profitability. 
Institution Info

Universitas Islam 45