The Influence of Independence, Audit Quality and Audit Tenure on the Integrity of Financial Statements

Fais Satur Rohmania, Rendy Mirwan Aspirandi, Ibna Kamilia Fiel Afroh

Abstract


This study aims to determine the effect of Independence, Audit Quality and Audit Tenure on the Integrity of financial statements. The method used in this research is quantitative method using secondary data. The secondary data used in this study are company annual reports that can be accessed through the IDX and company websites. The population and samples used are manufacturing companies in the basic and chemical industry sectors listed on the IDX in 2019-2023. The analysis method used in this research is descriptive statistical test, clasi assumption test, multiple linear analysis test, and hypothesis testing. The results in this study indicate that independence has a significant positive effect on the integrity of financial statements, audit quality has a significant positive effect on the integrity of financial statements and audit tenure has a significant negative effect on the integrity of financial statements.


Keywords


Audit Tenure; Independence; Financial Statement Integrity; Audit Quality

Full Text:

PDF

References


Adriansono, A. C., & Nuryantoro. (2015). The Effect of Auditor Independence and Audit Quality on Financial Statement Integrity (Study of Property and Real Estate Sector Companies Listed on the IDX for the 2009-2013 Period). 2(1), 410-417.

Akram, Basuki, P., & Budiarto. (2017). The Effect of Corporate Governance Mechanisms, Audit Quality, Company Size and Leverage on Financial Statement Integrity. 2(1), 95-120.

Alsmairat, Y. Y. Y., Yusof, W. S., Fairuz, M., Salleh, M., & Basnan, N. (2018). International Diversification, Audit Quality and Firm Value of Jordanian Public Listed Firm. Journal of Accounting and Finance, 22.

Arif, M. Z., Sabrina, N., & Sahri, Y. (2023). The Effect of Independence, Corporate Governance Mechanisms and Audit Quality on Financial Statement Integrity. Simki Economic Journal, 6(2), 403-412.

Arista, S., Wahudi, T., & Yusnaini. (2018). The Effect of Corporate Governance Structure and Audit Tenure on Financial Statement Integrity. Journal of Accounting Research and Development, 12(2), 81-98. https://doi.org/10.29259/ja.v12i2.9310

Auliyah, A. H. F., Fitriyani, D., & Herawaty, N. (2022). Analysis of the Effect of KAP Size, Audit Tenure, Audit Fee and Auditor Independence on Financial Statement Integrity. Jambi Batanghari University Scientific Journal, 22 (1), 272-278. https://doi.org/10.33087/jiubj.v22i1.2012

Ayem, S., & Yuliana, D. (2019). The Effect of Auditor Independence, Audit Quality, Earnings Management, and Independent Commissioners on Financial Statement Integrity (Case Study of Banking Companies Listed on the IDX 2014-2017 Period). Akmenika Journal of Accounting & Management, 16(1).

Badewin. (2019). The Effect of Institutional Ownership, Audit Committee and Audit Quality on Financial Statement Integrity in Manufacturing Companies Listed on the IDX. Journal of Accounting and Finance, 8(1), 19-31.

Danuta, K. S., & Wijaya, M. (2020). The Effect of Managerial Ownership, Leverage, and Audit Quality on Financial Statement Integrity. Scientific Magazine of Management and Business, 17(1).

Fatimah, S., Agustinawati, N. P., & Petro, S. (2020). The Effect of Corporate Governance Mechanisms, Audit Tenure, Company Size and Leverage on the Integrity of Financial Statements (Empirical Study of BUMN Companies Listed on the Indonesia Stock Exchange). Journal of Economic Education, 5(2), 1-13.

Ghozali, Imam. (2018). Application of Multivariate Analysis with the IBM SPSS 21 Program. Print VII. Dipenogoro University Publishing Agency. Semarang.

Handojo, I. (2012). A little bit of Accounting Conservatism.

Hardiningsih, P. (2010). The Effect of Independence, Corporate Governance, and Audit Quality on the Integrity of Financial Statements. Accounting Studies, 2(1), 61-76.

Jama'an. (2008). The Effect of Corporate Gvernance Mechanisms, and the Quality of the Public Accounting Firm on the Integrity of Financial Statement Information.

Juliana, & Radita, M. (2019). The Effect of Corporate Governance, Company Size, and Audit Quality on Financial Statement Integrity. Scientific Journal of Wahana Akuntansi, 14(2), 184-199.

Manuari, I. A. R., & Devi, N. L. N. S. (2021). Implications of Corporate Governance Mechanisms, Leverage, Audit Tenure and Audit Quality on Financial Statement Integrity. Journal of Applied Management and Accounting Science, 2(2), 116-131.

Permana, M. D. D., & Noviyanti, S. (2022). The Effect of Auditor Independence, Good Corporate Governance and Audit Quality on The Integrity of Financial Statements. Journal of Economic, Business and Accounting, 5(2), 1663-1679.

Phan, T. T. H., Lai, L. A., Le, T. T., Tran, D. M., & Tran, D. T. (2020). The Impact of Audit Quality on Performance of Enterprises Listed on Hanoi Stock Exchange. 10, 217-224. https://doi.org/10.5267/j.msl.2019.8.001

Solikhah, N. (2017). The Effect of Independence, Corporate Governance Mechanisms and Audit Quality on Financial Statement Integrity (Empirical Study of Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2011-2015 Period).

Tjun, L. T., Marpaung, E. I., & Setiawan, S. (2012). The Effect of Auditor Competence and Independence on Audit Quality. Journal of Accounting, 4(1), 33-56.

Tussiana, A. A., & Lastanti, H. S. (2016). The Effect of Independence, Audit Quality, Auditor Industry Specialization and Corporate Governance on Financial Statement Integrity. Accounting, Auditing & Information Research Media, 16(1), 69-78.

Yuliana, O. Y. (2000). Use of Internet Technology. Journal of Accounting and Finance, 2(1), 36-52.




DOI: https://doi.org/10.30596/miceb.v2i0.513

Refbacks

  • There are currently no refbacks.