The Integrity Of Financial Statements: Firm Size, Independent Commissioners, And Auditor Industry Specializations
نویسندگان
چکیده
This research aims to determine the effects of firm size, independent commissioners, and auditor industry specialization on integrity financial statements. was conducted in insurance sub-sector companies listed Indonesia Stock Exchange (IDX) from 2016 2020. uses a quantitative method by obtaining 50 sample data 10 companies. The this analyzed using descriptive statistical analysis panel regression Eviews software. From result research, it is found that company commissioner, simultaneously affect Partially, size affects statements, while commissioners do not can be used increase statements looking at related companies’ total assets as well additional information for further researchers who conduct relevant research.
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ژورنال
عنوان ژورنال: Jurnal Akuntansi - Fakultas Ekonomi Universitas Tarumanagara
سال: 2023
ISSN: ['2549-8800', '1410-3591']
DOI: https://doi.org/10.24912/ja.v27i1.1086