PENGARUH INDEPENDENSI AUDITOR DAN KUALITAS AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN (STUDI KASUS PADA PERUSAHAAN TAMBANG YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2021-2023)
Main Article Content
Abstract
This study aims to determine the effect of auditor independence and audit quality on the integrity of financial statements (case study on mining companies listed on the Indonesia Stock Exchange from 2021-2023). Data collection uses secondary data obtained from existing financial report data and taken from the Indonesia Stock Exchange. The population in this study is all mining companies listed on the Indonesia Stock Exchange from 2021-2023. The sample in this study consists of the top 10 mining companies listed on the Indonesia Stock Exchange from 2021-2023, selected through census. The data is processed using classical assumption tests in the form of normality, multicollinearity, heteroscedasticity, and autocorrelation tests. The analysis method used is multiple regression analysis. The results of this study indicate that auditor independence has no effect on the integrity of financial statements, while audit quality has a negative effect on the integrity of financial statements (case study on mining companies listed on the Indonesia Stock Exchange from 2021-2023).
Article Details
Section
Articles
Main Article Content
Abstract
This study aims to determine the effect of auditor independence and audit quality on the integrity of financial statements (case study on mining companies listed on the Indonesia Stock Exchange from 2021-2023). Data collection uses secondary data obtained from existing financial report data and taken from the Indonesia Stock Exchange. The population in this study is all mining companies listed on the Indonesia Stock Exchange from 2021-2023. The sample in this study consists of the top 10 mining companies listed on the Indonesia Stock Exchange from 2021-2023, selected through census. The data is processed using classical assumption tests in the form of normality, multicollinearity, heteroscedasticity, and autocorrelation tests. The analysis method used is multiple regression analysis. The results of this study indicate that auditor independence has no effect on the integrity of financial statements, while audit quality has a negative effect on the integrity of financial statements (case study on mining companies listed on the Indonesia Stock Exchange from 2021-2023).