Analisis Pengaruh Ukuran KAP, Audit Tenure, Audit Fee dan Independensi Auditor Terhadap Integritas Laporan Keuangan

Abstract

This study aims to determine the effect of the public accounting firm size, audit tenure, audit fee and auditor independence on the integrity of financial statements on mining companies listed on the Indonesia Stock Exchange (IDX) in 2014-2018. Accounting conservatism is used to measure the integrity of financial statements. The subjects examined in this study were mining companies listed on the Indonesia Stock Exchange in 2014-2018. The sample is selected by purposive sampling method and 19 companies were obtained as samples from a total population of 49 companies. The observation period in this study is 5 years and obtain a total of 95 data.. The analytical tool used is logistic regression analysis. The results of this research shows that public accounting firm size, audit tenure, audit fee and auditor independence simultaneously affect the integrity of financial statements. Partially, this research proves that public accounting firm size and auditor independence affect the integrity of financial statements while audit tenure and audit fees do not affect the integrity of financial statements.