Open AccessANALISIS PENGARUH INDEPENDENSI AUDITOR, KARAKTERISTIK PERUSAHAAN, KUALITAS AUDITOR DAN PERGANTIAN AUDITOR TERHADAP INTEGRITAS LAPORAN KEUANGAN
Author(s) -
Irfan Auditya,
Provita Wijayanti
Publication year - 2016
Publication title -
jurnal akuntansi indonesia
Language(s) - English
Resource type - Journals
eISSN - 2655-9552
pISSN - 0216-6747
DOI - 10.30659/jai.2.1.27-35
Subject(s) - business , accounting , stock exchange , auditor independence , nonprobability sampling , quality audit , audit , sample (material) , external auditor , population , internal audit , finance , joint audit , chemistry , demography , chromatography , sociology
This study aimed to analyze the influence of auditor independence, corporate characteristics, quality auditors and auditor turnover for the integrity of the financial statements. The study population is a company listed on the Indonesia Stock Exchange from 2008 until 2010. The sample selection based on purposive sampling method and obtained a sample of 38 companies. Then analyzed with multiple regression. The results showed that the change of ownership of managers and auditors significantly affect the integrity of the financial statements. While the auditor independence variables, firm characteristics, quality auditor is not significant