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The Moderating Role of Audit Quality on Financial Statement Integrity

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

Author

Listed:
  • Novia Iklima

    (National University)

  • Molina Molina

    (National University)

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.

Suggested Citation

  • Novia Iklima & Molina Molina, 2024. "The Moderating Role of Audit Quality on Financial Statement Integrity," Advances in Economics, Business and Management Research, in: Ahmad Farabi & Sharifah Nabilah Syed Salleh & Qurroh Ayuniyyah & Nawalin Nazah (ed.), Proceedings of the International Conference on Business, Management, Accounting and Sustainable Economy (ICBMASE 2023), pages 97-105, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6463-394-8_10
    DOI: 10.2991/978-94-6463-394-8_10
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