The Effect of Ownership Structure, Audit Brand Name and Audit Tenure on the Integrity of Financial Reports with Firm Size as a Moderating Variable

Sukron Dawami; Muhyarsyah

doi:10.36948/ijfmr.2022.v04i06.1245

The Effect of Ownership Structure, Audit Brand Name and Audit Tenure on the Integrity of Financial Reports with Firm Size as a Moderating Variable

Author(s)	Sukron Dawami, Muhyarsyah
Country	Indonesia
Abstract	The objective of this research was to investigate the main factors that influence the integrity of financial reports for LQ45 companies that were listed on the Indonesia Stock Exchange between 2017 and 2019. The enormous number of organizations that have controlled monetary report data has manipulated in budget summaries which impacted on diminishing public trust, particularly investors and outside clients of budget summaries, this was because of information asymmetry among the board and pariahs utilizing budget reports which led to opportunistic behavior from the executives and stakeholders. Data for this research was obtained from the company's annual and financial reports on the Indonesian Stock Exchange (IDX) website. This research used samples from 29 LQ45 companies that were listed on the IDX between 2017 and 2019, totaling 87 samples. The purposive sampling method was used in this research. The IBM SPSS version 25-based analytical tool used to examine the hypothesis. The results of this research indicated that institutional ownership and brand name audits affected on the integrity of financial reports, while managerial ownership and tenure audits had no effect on the integrity of financial statements. In addition, firm size is not able to moderate all independent variables; Managerial ownership, institutional ownership, brand name audits and tenure audits on the integrity of financial statements. This research is expected to be able to contribute in determining the policies of users of financial statements as well as being a reference for further research development. Companies need to further improve the integrity of financial reports as a policy fundamental and as a form of information transparency for companies and other stakeholders.
Field	Sociology > Economics
Published In	Volume 4, Issue 6, November-December 2022
Published On	2022-12-29
Cite This	The Effect of Ownership Structure, Audit Brand Name and Audit Tenure on the Integrity of Financial Reports with Firm Size as a Moderating Variable - Sukron Dawami, Muhyarsyah - IJFMR Volume 4, Issue 6, November-December 2022. DOI 10.36948/ijfmr.2022.v04i06.1245
DOI	https://doi.org/10.36948/ijfmr.2022.v04i06.1245
Short DOI	https://doi.org/grkbw2

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The Effect of Ownership Structure, Audit Brand Name and Audit Tenure on the Integrity of Financial Reports with Firm Size as a Moderating Variable

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