PENGARUH INTELLECTUAL CAPITAL, SPESIALISASI INDUSTRI AUDITOR, DAN AUDIT TENURE TERHADAP INTEGRITAS LAPORAN KEUANGAN

Yessi Oktavia, . (2024) PENGARUH INTELLECTUAL CAPITAL, SPESIALISASI INDUSTRI AUDITOR, DAN AUDIT TENURE TERHADAP INTEGRITAS LAPORAN KEUANGAN. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This research is quantitative research which aims to determine the influence of Intellectual Capital, Auditor Industry Specialization, and Audit Tenure on the Integrity of Financial Reports. This research uses BUMN (State-Owned Enterprises) companies registered in 2018-2022 as a t significance of 5% (0.05). The sample was determined through the application of the Purposive Sampling method reaching 200 samples. The analysis technique used is panel data regression analysis. The results of the test obtained (1) Intellectual Capital has no significant effect on the Integrity of Financial Reports, (2) Auditor Industry Specialization has a positive and significant effect on the Integrity of Financial Reports, (3) Audit Tenure has no significant effect on the Integrity of Financial Reports, (4) Simultaneously , Intellectual Capital, Auditor Industry Specialization, and Audit Tenure do not have a significant effect on the Integrity of Financial Reports.

Item Type: Thesis (Skripsi)
Additional Information: [No.Panggil: 2010112029} [Pembimbing: Rudi Ginting] [Penguji 1: Munasiron Miftah] [Penguji 2: Retna Sari]
Uncontrolled Keywords: intellectual capital, auditor industry specialization, audit tenure, financial report integrity
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: Yessi Oktavia
Date Deposited: 20 Mar 2024 11:27
Last Modified: 20 Mar 2024 11:27
URI: http://repository.upnvj.ac.id/id/eprint/28295

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