Analysis of the Effect of Audit Tenure, Corporate Governance Structure, and Size of KAP on The Integrity of Financial Statements

• Author(s): Hidayat Darwis ; Supriatiningsih ; Roy Budiharjo ; Anis Nabilah
• Paper ID: 1703418
• Page: 39-46
• Published Date: 11-05-2022
• Published In: Iconic Research And Engineering Journals
• Publisher: IRE Journals
• e-ISSN: 2456-8880
• Volume/Issue: Volume 5 Issue 11 May-2022

Abstract

This study aims to obtain empirical evidence about the effect of audit tenure, structure corporate governance (institutional ownership, manajerial ownership, audit committee, independent commissioner) and KAP Size to integrity of financial statement at the manufacturer companies in Indonesia. Integrity of financial statement define as how far a financial statement disclosure shows truth and honest information. Independent variables used in this study were audit tenure, structure corporate governance was analyzed by institutional ownership, manajerial ownership, audit committee, independent commissioner, and KAP size to integrity of financial statement. Dependent variable used in this study is integrity of financial statement was analyzed by conservatism, year observation from 2016-2020. The sample in this study is a Public Accounting Firm located in the South Jakarta area in the period between 2016-2020. Data collected by purposive sampling method. A total of 102 respondents were determined as the sample. The results of this study indicate that the structure of corporate governance (institutional ownership, managerial ownership, audit committee, independent commissioner) and audit tenure have a significant effect on the integrity of financial statements. Meanwhile, the size of KAP has no significant effect on the integrity of financial statements.

Keywords

Integrity of financial statements, Tenure Audit, Corporate Governance, KAP Size.

Citations

IRE Journals:
Hidayat Darwis , Supriatiningsih , Roy Budiharjo , Anis Nabilah "Analysis of the Effect of Audit Tenure, Corporate Governance Structure, and Size of KAP on The Integrity of Financial Statements" Iconic Research And Engineering Journals Volume 5 Issue 11 2022 Page 39-46

IEEE:
Hidayat Darwis , Supriatiningsih , Roy Budiharjo , Anis Nabilah "Analysis of the Effect of Audit Tenure, Corporate Governance Structure, and Size of KAP on The Integrity of Financial Statements" Iconic Research And Engineering Journals, 5(11)