THE EFFECT OF THE AUDIT TENURE, AUDIT COMMITTEE, AND INDUSTRY AUDITOR SPECIALIZATION ON INTEGRATED FINANCIAL REPORTING

Ervina Saptari, Shinta Ningtiyas Nazar

Abstract


This study aims to test and prove empirically related to the effect of audit tenure, audit committee, and auditor industry specialization on the integrity of financial reporting. The population in this study are property and real estate companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020. The sample used in this study is the purposive sampling method. Based on this method, 18 companies were obtained. This study uses a quantitative method that is processed using software version 9 views to test the hypothesis. The results of this study indicate that partially audit tenure and auditor industry specialization have no effect on the integrity of financial reporting. The audit committee partially affects the integrity of the financial reporting. Meanwhile, simultaneously, audit tenure, audit committee, and auditor industry specialization affect the integrity of financial reporting.

 

Keywords: Audit tenure; audit committee; auditor industry specialization; and integrity of financial reporting


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