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PENGARUH AUDIT FEE, INVESTMENT OPPORTUNITY SET, DAN CORPORATE GOVERNANCE TERHADAP INTEGRITAS LAPORAN KEUANGAN.
- Source :
-
Journal of Syntax Literate . Jul2024, Vol. 9 Issue 7, p3595-3610. 16p. - Publication Year :
- 2024
-
Abstract
- This research aims to analyze the relationship or influence between audit fees, investment opportunity set and corporate governance on the integrity of financial reports. The population in this research is all companies in the infrastructure, utilities and transportation sectors listed on the Indonesia Stock Exchange during the 2018 - 2022 period. The sampling technique used was purposive sampling, so that the number of samples that met the criteria was 35 companies in the infrastructure, utilities and transportation sectors. The data analysis technique in this research is panel data regression analysis with quantitative descriptive analysis using secondary data. The data in this research were processed using Eviews 12 and Microsoft Excel 2016 software. From the results of data processing in this research, it was found that the audit fee variable has an effect on the integrity of financial reports, investment opportunity set has no effect on the integrity of financial reports, institutional ownership has an effect on the integrity of financial reports, managerial ownership has an effect on the integrity of financial reports, and independent commissioners have an effect on the integrity of financial reports. integrity of financial reports. [ABSTRACT FROM AUTHOR]
Details
- Language :
- Indonesian
- ISSN :
- 25410849
- Volume :
- 9
- Issue :
- 7
- Database :
- Academic Search Index
- Journal :
- Journal of Syntax Literate
- Publication Type :
- Academic Journal
- Accession number :
- 178870938
- Full Text :
- https://doi.org/10.36418/syntax-literate.v9i7.15790