Influence of Audit Quality, Audit Tenure, and Nature of Industry on Financial Statement Fraud at Main Board Infrastructure Companies Registered in BEI in 2019-2021
نویسندگان
چکیده
Penelitian dilakukan untuk mengkonfirmasi pengaruh kualitas audit, auditor tenure, KAP Nature of Industry bagi kecurangan laporan keuangan perusahaan papan utama selama tiga tahun penelitian, kepada puluh tujuh dengan total seratus dua belas sampel menggunakan purposive sampling dalam cara pengumpulannya. peneliti metode analisis deskriptif regresi linear berganda. Hasil menunjukkan secara simultan tenure dan berpengaruh signifikan terhadap namun parsial sedangkan tidak keuangan.
منابع مشابه
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ژورنال
عنوان ژورنال: Jurnal Ilmiah Akuntansi dan Finansial Indonesia
سال: 2023
ISSN: ['2598-5035', '2684-8244']
DOI: https://doi.org/10.31629/jiafi.v6i2.5611