FEE AUDIT SEBAGAI PEMODERASI PENGARUH KUALITAS AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN
ABSTRACT: This research aimed
to determine empirically the effect of audit quality and audit fee for the
integrity of the financial statements and audit fees in the audit quality
moderating influence on the integrity of financial statements. The theory used
in this research is the theory of the Agency (Agency Theory). The population in
this study are all manufacturing companies listed in Indonesia Stock Exchange
in 2012-2014. In this study nonprobability sampling using sampling with
purposive sampling technique. The data collected was conducted using
non-participant observation. Data analysis technique used is Moderated
Regression Analysis (MRA). The results showed that the quality of the audit and
the audit fee positive effect on the integrity of financial statements. While
the audit fee variable are not able to moderate the effect of audit quality on the
integrity of financial statements.
Penulis: Made Ayu Prilla Winda
Puspita, I Made Karya Utama
Kode Jurnal: jpakuntansidd160097
