Proceedings of the International Conference on Business, Management, Accounting and Sustainable Economy (ICBMASE 2023)

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The Moderating Role of Audit Quality on Financial Statement Integrity

Authors
Novia Iklima1, *, Molina Molina1
1National University, Jakarta, Indonesia
*Corresponding author.
Corresponding Author
Novia Iklima
Available Online 2 May 2024.
DOI
10.2991/978-94-6463-394-8_10How to use a DOI?
Keywords
Audit Committee; Firm size; Financial Report Integrity; Audit Quality
Abstract

This research was conducted to analyze the influence of the audit committee and company size on the integrity of financial reports and determine the influence of audit quality in moderating the influence of the audit committee and company size on the integrity of financial reports. This research uses companies listed on the Indonesia Stock Exchange LQ 45 for 2017–2021 with a purposive sampling method. Sample selection from 45 companies listed on the Indonesia Stock Exchange LQ 45 in 2017–2021 resulted in 23 companies meeting all the sample selection criteria in this research. The data analysis technique used is multiple linear regression analysis and moderated regression analysis (MRA), which are processed using the SPSS Version 25 application. The results of this study show that the audit committee affects the integrity of financial reports in a positive direction, company size has a significant effect in a positive way on the integrity of financial reports, and audit quality strengthens the effect of the audit committee on the integrity of financial reports. Audit quality strengthens the influence of company size on the integrity of financial reports.

Copyright
© 2024 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the International Conference on Business, Management, Accounting and Sustainable Economy (ICBMASE 2023)
Series
Advances in Economics, Business and Management Research
Publication Date
2 May 2024
ISBN
10.2991/978-94-6463-394-8_10
ISSN
2352-5428
DOI
10.2991/978-94-6463-394-8_10How to use a DOI?
Copyright
© 2024 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Novia Iklima
AU  - Molina Molina
PY  - 2024
DA  - 2024/05/02
TI  - The Moderating Role of Audit Quality on Financial Statement Integrity
BT  - Proceedings of the International Conference on Business, Management, Accounting and Sustainable Economy (ICBMASE 2023)
PB  - Atlantis Press
SP  - 97
EP  - 105
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-394-8_10
DO  - 10.2991/978-94-6463-394-8_10
ID  - Iklima2024
ER  -