Analisis Pengaruh Ukuran KAP, Audit Tenure, Audit Fee dan Independensi Auditor Terhadap Integritas Laporan Keuangan
نویسندگان
چکیده
This study aims to determine the effect of public accounting firm size, audit tenure, fee and auditor independence on integrity financial statements mining companies listed Indonesia Stock Exchange (IDX) in 2014-2018. Accounting conservatism is used measure statements. The subjects examined this were sample selected by purposive sampling method 19 obtained as samples from a total population 49 companies. observation period 5 years obtain 95 data.. analytical tool logistic regression analysis. results research shows that simultaneously affect Partially, proves size while tenure fees do not
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ژورنال
عنوان ژورنال: Jurnal Ilmiah Universitas Batanghari Jambi
سال: 2022
ISSN: ['1411-8939', '2549-4236']
DOI: https://doi.org/10.33087/jiubj.v22i1.2012