The Correlation of Audit Fee, Audit Quality and Integrity of Financial Statement

DOI

10.2991/piceeba2-18.2019.9How to use a DOI?

Keywords

Integrity of financial statements, audit quality, audit fees

Abstract

This study aims to determine the effect of audit quality and audit fees on the integrity of financial statements with audit fees as moderating variable on audit quality. The population in this study was 78 companies listed on the Indonesia Stock Exchange in the 2014-2016 periods. The data analysis technique used was Moderated Regression Analysis (MRA). The result shows that audit quality does not significantly influence the financial statement integrity; while, audit fees have a positive effect on the integrity of financial statements. Then, the audit fee variable is not able to moderate the effect of audit quality on the integrity of financial statements.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Vanica Serly
AU  - Nayang Helmayunita
PY  - 2019/04
DA  - 2019/04
TI  - The Correlation of Audit Fee, Audit Quality and Integrity of Financial Statement
BT  - Proceedings of the 2nd Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2018)
PB  - Atlantis Press
SP  - 67
EP  - 72
SN  - 2352-5428
UR  - https://doi.org/10.2991/piceeba2-18.2019.9
DO  - 10.2991/piceeba2-18.2019.9
ID  - Serly2019/04
ER  -