Pengaruh Afiliasi KAP Big Four dan Komite Audit Terhadap Integritas Laporan Keuangan (Studi Kasus Industri Sektor Perbankan Pada BEI Periode 2020-2023)

Agrapana, Farrel Rasya (2024) Pengaruh Afiliasi KAP Big Four dan Komite Audit Terhadap Integritas Laporan Keuangan (Studi Kasus Industri Sektor Perbankan Pada BEI Periode 2020-2023). Undergraduate thesis, UPN Veteran Jawa Timur.

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Abstract

This study aims to test and analyze the effect of the Big Four KAP affiliation and the audit committee on the integrity of financial statements. The population used is all companies listed on the Indonesia Stock Exchange for the period 2020-2023, with a total sample of 43 companies. The test method uses Partial Least Square (PLS) which is processed with SmartPLS Version 3.0. The results showed that the audit committee had an effect on the integrity of financial statements and the Big Four KAP affiliation had no effect on the integrity of financial statements.

Item Type: Thesis (Undergraduate)
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorAndhaniwati, ErryNIDNerrya.ak@upnjatim.ac.id
Subjects: H Social Sciences > HC Economics
H Social Sciences > HG Finance > HG1501-3550 Banking
Divisions: Faculty of Economic > Departement of Accounting
Depositing User: Farrel Rasya Agrapana
Date Deposited: 23 Sep 2024 08:15
Last Modified: 23 Sep 2024 08:15
URI: https://repository.upnjatim.ac.id/id/eprint/29485

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