Pengaruh Independensi Auditor terhadap Integritas Laporan Keuangan

Studi Empiris Pada Perusahaan Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2022

Abstract

The research aims to examine the effect of auditor independence to the integrity of financial statements. This research was conducted in banking sector companies listed on the Indonesia Stock Exchange in 2019-2022. The method used in this research is quantitative descriptive method. The data used are secondary data. Secondary data sourced from the company’s annual report. The data analysis model used is multiple regression analysis. Based on result of statistical test, it concludes that auditor independence partially has effect to the integrity of financial statements in banking sector companies listed on the Indonesia Stock Exchange in 2019-2022.