Pengaruh Kepemilikan Institusional, Komite Audit, Komisaris Independen, Pergantian Auditor terhadap Integritas Laporan Keuangan dengan Kualitas Audit sebagai Variabel Moderasi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021

Abstract

This research aims to find out the effect of institutional ownership, audit committee, independent commissioners, auditor turnover on the integrity of financial statements in the companies of consumer goods sector listed on the Indonesia Stock Exchange. In addition, this research aims to find out whether the audit quality can be used as a moderating variable to moderate relationship between institutional ownership, audit committees, independent commissioners, turnover of auditors and the integrity offinancial statements. The research employs a causal relationship design with quantitative approach. The research samples are made up of 35 companies of consumer goods sector listed on the Indonesia Stock Exchange from 2017 to 2021. The research employs secondary data and purposive sampling technique. Data obtained are analysed using multiple linear regression analysis method and residual test is used for the moderating variable. The results indicate that, partially, institutional ownership and auditor turnover have a positive and significant effect on the company's financial performance. While the audit committee and independent commissioners do not have a significant effect on the integrity of the financial statements. Furthermore, the results indicate that audit quality is able to moderate the effect of institutional ownership and auditor turnover but is unable to significantly moderate the effect of audit committee and independent commissioners on financial statements in the manufacturing companies of consumer goods sector listed on the Indonesia Stock Exchange.