PENGARUH STRUKTUR CORPORATE GOVERNANCE, AUDIT TENURE DAN UKURAN KANTOR AKUNTAN PUBLIK (KAP) TERHADAP INTEGRITAS LAPORAN KEUANGAN

Authors

  • Sofia Dinil Qoyyimah
  • Masiyah Kholmi
  • Gina Harventy

DOI:

https://doi.org/10.22219/jrak.v5i2.5154

Abstract

Purpose of this research to know influence of corporate governance, audit tenure, and KAP size to
integrity of financial statement. The method of analysis used is logistic regression analysis. The
research sample consisted of 14 state-owned companies listed in BEI 2011-2014.the results of
the study show that the integrity of financial statements can not be controlled with corporate
governance, audit tenure and KAP size.
Keywords:audit tenure, corporate governance, financial statement, KAP size

Downloads

Download data is not yet available.

Downloads

Published

2017-12-19

Issue

Vol. 5 No. 2: Jurnal Reviu Akuntansi dan Keuangan

Section

Articles

License

Creative Commons License
Jurnal Reviu Akuntansi dan Keuangan is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

 Authors who publish with this journal agree to the following terms:

    1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
    2. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
    3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).