Pengaruh Komisaris Independen, Komite Audit, Kualitas Audit dan Leverage terhadap Integritas Laporan Keuangan dengan Firm Size sebagai Variabel Moderasi pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia

Abstract

Financial statements integrity is the extent to which the financial statements presented show true and honest information. The objective of the research to was to analyze the effect of the independent commisioners, audit comitee, audit quality and leverage as factors that effect financial statement integrity in banking companies listed on the Indonesia Stock Exchange. This study will also examine firm size variables which are used as moderating variables in the research model. The population on this research arebanking companies listed in the Indonesia Stock Exchange periode 2015-2019. The method used in determining the sample is a purposive sampling method which is carried out based on certain criteria and selected as many as 31 companies. Tottal of observations used was 155 observations. The type of data used is secondary data and data analysis techniques used are Panel data regression analysis with multiple regression test and moderating interaction Test with the help of Eviews. The results of this study indicate in alpha five percent (0.5%) audit comitee, audit quality and leverage have a positive significant effect on financial statement integrity, while independent comissioners has no significant effect on financial statement integrity. The results of this study also show that firm size able to moderate the effect audit comitee and audit qualityon financial statement integrity. However, firm size is not able to moderate the effect of independent commissioners and leverage on financial statement integrity.