Apakah Audit Tenure Memoderasi Pengaruh Reputasi KAP terhadap Integrasi Laporan Keuangan?

Permatasari, Leo Ayu (2020) Apakah Audit Tenure Memoderasi Pengaruh Reputasi KAP terhadap Integrasi Laporan Keuangan? Ringkasan Skripsi thesis, STIE YKPN.

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Abstract

This study aimed to examine ability of audit tenure in moderating the effect of KAP reputation on integrity of financial statements. The measurement of audit tenure in this study uses an interval scale according to length of the relationship between auditor and the company, while for KAP reputation it is measured between based on KAP big four and non-big four KAP. Collecting data used a purposive sampling method in companies listed in Indonesia Stick Exchange (IDX) during 2015-2019. There in 158 sample in this study. This study used Moderation regression analysis (MRA) to examine capability of audit tenure in moderating the effect of KAP reputation on integrity of financial statements. The result showed that KAP reputation has positive effect on integrity of financial statements, and audit tenure does not moderate the effect of KAP reputation on the integrity of financial statements.

Item Type: Thesis (Ringkasan Skripsi)
Additional Information: Skripsi dapat dibaca di Perpustakaan dengan call number PER a 6736/2020
Uncontrolled Keywords: Audit Tenure, KAP Reputation, Financial Report Integrity.
Subjects: AKUNTANSI > Audit
Divisions: Program Sarjana > Ringkasan Skripsi Akuntansi
Depositing User: Pustakawan STIE YKPN
Date Deposited: 02 Jun 2021 02:25
Last Modified: 02 Jun 2021 02:25
URI: http://repository.stieykpn.ac.id/id/eprint/1165

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