Sunaryo, 7211418139 (2023) PENGARUH KEPEMILIKAN MANAJERIAL, KOMITE AUDIT, KOMISARIS INDEPENDEN, DAN AUDIT TENURE TERHADAP INTEGRITAS LAPORAN KEUANGAN DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERATING. Under Graduates thesis, UNIVERSITAS NEGERI SEMARANG.

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Abstract

The cases of manipulation of financial statements in Indonesia occurred at PT. Hanson International. Tbk in 2016 where the company was indicated to have manipulated the presentation of accounting regarding plots ready to build which had an area value of Rp. 732 billion. This resulted in the financial statements as of 31 December 2016 being overstated by Rp. 613 billion, when this case occurred, PT. Hanson International.Tbk is still listed on LQ-45. Basically, LQ-45 companies are the most liquid companies and have sufficient resources to prevent such incidents from happening. Therefore, this study aims to obtain empirical evidence regarding the influence of managerial ownership, audit committees, independent commissioners, and tenure audits on the integrity of financial statements with audit quality as a moderating variable. The population of this study is 45 LQ-45 companies listed on the Indonesia Stock Exchange (IDX) during the 2017-2021 period. The sampling technique was carried out by purposive sampling method, which resulted in 115 units of analysis. The analytical method used in this study was panel data regression analysis with the help of Eviews software version 9. The results of this study indicate that managerial ownership has no effect on the integrity of financial statements, audit committee has a significant positive effect on the integrity of financial statements, independent commissioners have a significant positive effect on the integrity of financial statements, Audit tenure has a significant positive effect on the integrity of financial statements, audit quality does not able to moderate the influence of managerial ownership on the integrity of financial statements, audit quality is not able to moderate the influence of audit committees on the integrity of financial statements, audit quality is not able to moderate the effect of independent commissioners on the integrity of financial statements, audit quality is able to moderate by strengthening the influence of tenure audits on the integrity of financial statements. The conclusion of this study is that managerial ownership has no effect on the integrity of financial statements, audit committees, independent commissioners, and Audit tenure have a significant positive effect on the integrity of financial statements. Audit quality is not able to moderate managerial ownership, audit committee, and independent commissioners on the integrity of financial statements, while audit quality is able to moderate by strengthening the influence of tenure audits on the integrity of financial statements.

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