This study aims to examine the effect of audit commitee on Financial Statement’s integrity. In addition, this study wanted to test whistleblowing policy as a moderating variable on the relationship between audit committee on Financial Statement’s integrity. Independent variables used in this research are audit commitee. Dependent variable used in this research is Financial Statement’s integrity. While the moderation variable used in this research is whistleblowing policy. The sample in this research is banking company with the largest total assets listed on Indonesia Stock Exchange in the period 2014-2016. Analysis of data using multiple linear regression, and to determine the hypothesis used t-test and F-test. The results of this study indicate that audit commitee positively affect Financial Statement’s integrity. Whistleblowing policy is able to moderate the relationship between audit commitee on Financial Statement’s integrity.
| Published by | Universitas Sultan Ageng Tirtayasa |
| Journal Name | Jurnal Riset Akuntansi Terpadu |
| Contact Phone | - |
| Contact Name | Gerry Ganika |
| Contact Email | gega@untirta.ac.id |
| Location | Kab. serang, Banten INDONESIA |
| Website | JRAT| http://jurnal.untirta.ac.id/index.php/jrat| |
| ISSN | ISSN : 1979682x, EISSN : 25287443, DOI : -, |
| Core Subject | Economy, |
| Meta Subject | Economics, Econometrics & Finance, |
| Meta Desc | Jurnal Riset Akuntansi Terpadu (JRAT) is a scientific journal published by the Accounting Department, Faculty of Economics and Business, Universitas Sultan Ageng Tirtayasa. Jurnal Riset Akuntansi Terpadu (JRAT) is published twice a year, (April and October). First issue is Volume 1 Number 1, April 2008. This journal publishes the results of scientific work and or scientific thought in the field of accounting. |
| Penulis | Sofia, Irma Paramita |
| Publisher Article | Universitas Sultan Ageng Tirtayasa |
| Subtitle Article | Jurnal Riset Akuntansi Terpadu Vol 11, No 2 (2018) |
| Scholar Google | http://scholar.google.com/scholar?q=%2Bintitle%3A&… |
| View Article | http://jurnal.untirta.ac.id/in… |
| DOI | http://download.garuda.ristekdikti.… |
| DOI Number | Full PDF (711.406 KB) |
| Download Article [1] | http://jurnal.untirta.ac.id/index.php/JR… |
| Download Article [2] | http://download.garuda.ristekdikti.go.id… |
Informasi yang terkait dengan PENGARUH KOMITE AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN DENGAN WHISTLEBLOWING SYSTEM SEBAGAI VARIABEL MODERASI
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