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Research paper thumbnail of Pengaruh Managemen Laba, Kesulitan Keungan, Masa Penugasan Audit, dan Spesialisasi Auditor terhadap Integritas Laporan Keuangan

Pelaporan Keuangan, 2020

This study aims to analyze the effect of earnings management, financial distress, audit tenure, a... more This study aims to analyze the effect of earnings management, financial distress, audit tenure, and auditor specialization on the integrity of financial statements. Since the integrity of financial statements is considered important due to high demands from the stakeholders, the researcher were motivated to conduct this research. Moreover, previous research shows mixed results on the effect of earnings management, financial difficulties, audit tenure, and auditor specialization towards the integrity of financial statements. This research gap motivate researcher to conduct this research. The theories underliying this research are agency theory and positive accounting theory. The population in this study is all companies which are listed on Ministry’s of Stade-Own Enterprise (BUMN) financial statements for the year 2014 until 2018. By using purposive sampling method with additional criteria, 175 samples were obtained from the selected population. The research data were analyzed with multiple linear regression analysis. Based on regression tests, the result of the study show that earnings management and audit tenure have not effect on the integrity of financial statements. While financial distress has negative effect on the integrity of financial statements and auditor specialization has positive effect on the integrity of financial statements.

Research paper thumbnail of Pengaruh Managemen Laba, Kesulitan Keungan, Masa Penugasan Audit, dan Spesialisasi Auditor terhadap Integritas Laporan Keuangan

Pelaporan Keuangan, 2020

This study aims to analyze the effect of earnings management, financial distress, audit tenure, a... more This study aims to analyze the effect of earnings management, financial distress, audit tenure, and auditor specialization on the integrity of financial statements. Since the integrity of financial statements is considered important due to high demands from the stakeholders, the researcher were motivated to conduct this research. Moreover, previous research shows mixed results on the effect of earnings management, financial difficulties, audit tenure, and auditor specialization towards the integrity of financial statements. This research gap motivate researcher to conduct this research. The theories underliying this research are agency theory and positive accounting theory. The population in this study is all companies which are listed on Ministry’s of Stade-Own Enterprise (BUMN) financial statements for the year 2014 until 2018. By using purposive sampling method with additional criteria, 175 samples were obtained from the selected population. The research data were analyzed with multiple linear regression analysis. Based on regression tests, the result of the study show that earnings management and audit tenure have not effect on the integrity of financial statements. While financial distress has negative effect on the integrity of financial statements and auditor specialization has positive effect on the integrity of financial statements.

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