Pengaruh Pengaruh Audit Tenure, Audit Fee dan Independensi Auditor Terhadap Integritas Laporan Keuangan

Abstract

The purpose of this research is to determine and analyze the effect of audit tenure, audit fees and auditor independence on the integrity of financial statements in infrastructure companies listed on the Indonesia Stock Exchange for the period 2020-2022. This study applies quantitative methods, to empirically evaluate the effect of independent variables on the dependent variable. With a purposive sampling method, from a total of 69 available companies, 27 companies were selected as samples. Observations were made over a period of three years resulting in a total of 81 data. To analyze the data and test the hypothesis, multiple linear regression testing was used and processed through SPSS version 25, with a significant level set at 5%. The test results show that the audit fee variable has an influence on the integrity of financial statements, while audit tenure and auditor independence have no effect on the integrity of financial statements