The Effect of Audit Quality, Managerial Ownership, and Audit Committee on Integrity of Financial Statements (Empirical Study of Property and Real Estate Companies at Idx 2014-2018)

Abstract

This study aims to examine the effect of audit quality, managerial ownership, and audit committee on the integrity of financial statements. The population used in this study are property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the 2014-2018 period. Sampling in this study used a purposive sampling method and obtained 95 samples from 19 property and real estate companies from 2014-2018. The data analysis technique used is the logistic regression analysis method. The results of this study indicate that managerial ownership has a positive effect on the integrity of financial statements. Whereas the audit quality and audit committee have no positive effect on the integrity of financial statements