The Moderating Role of Audit Quality on Financial Statement Integrity

Novia Iklima and Molina Molina
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Novia Iklima: National University
Molina Molina: National University

A chapter in Proceedings of the International Conference on Business, Management, Accounting and Sustainable Economy (ICBMASE 2023), 2024, pp 97-105 from Springer

Abstract: 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.

Keywords: Audit Committee; Firm size; Financial Report Integrity; Audit Quality (search for similar items in EconPapers)
Date: 2024
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DOI: 10.2991/978-94-6463-394-8_10

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