The Influence of Independence and Audit Quality on the Integrity of Financial Statements on the Indonesian Stock Exchange
Abstract
This study aims to determine whether independence and audit quality has a significant effect on the integrity of financial statements simultaneously and partially. The population in this study were all automotive companies listed on the Indonesia Stock Exchange. The research methodology used is quantitative descriptive method. Data sources are secondary. Secondary data were obtained from theories and journals relating to the studied variables and financial statements of automotive companies. By using purposive sampling, we obtained a total sample of 11 companies in period 2013-2018. Data were analyzed using multiple linear regression analysis methods. The results of the research analysis show that independence
and audit quality partially do have an influence on the integrity of financial statement. Then, independence and audit quality simultaneously do have an influence on the integrity of financial statement.
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