Text

PENGARUH AUDIT TENURE DAN STRUKTUR CORPORATE GOVERNANCE TERHADAP INTEGRITAS LAPORAN KEUANGAN PADA PERUSAHAAN JASA SUB-SEKTOR TRANSPORTASI YANG TERDAFTAR PADA BURSA EFEK INDONESIA TAHUN 2019

Share :
• 
• 
• 
• 
• 
• 
• 

ABSTRACT THE EFFECT OF AUDIT TENURE AND CORPORATE GOVERNANCE STRUCTURE ON THE INTEGRITY OF FINANCIAL STATEMENT IN SERVICE COMPANY THE SUB-SECTOR OF TRANSPORTATION LISTED IN THE INDONESIA STOCK EXCHANGE IN 2019 Written by: Elvis Saputra Sigalingging NIM : 1732191 This study aims to determine the effect of audit tenure and coporate governance structures on the integrity of financial statements of transportation sub-sector service companies listed on the Indonesian Stock Exchange in 2019. This study uses the annual reports of transportation sub-sector service companies in 2019. In this study, it was obtained 35 companies were sampled with a study period of 1 year. The data analysis used in this research is descriptive statistical analysis, simple linear analysis, multiple regression analysis. Testing data using classical assumption test, partial test and simultaneous test. The results of this study indicate that audit tenure on the integrity of financial statements has no significant effect, this can be seen from the significant value of 0.278> 0.05. And corporate governance structure does not have a significant effect on the integrity of financial statements, this can be seen from the significance value of 0.234> 0.05. Meanwhile, simultaneously audit tenure and corporate governance structure on the integrity of financial statements have a significant effect, this can be seen from the significant value of 0.045 <0.05. Keywords: tenure audit, corporate governance structure and financial report integrity.