PENGARUH KOMITE AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN DENGAN WHISTLEBLOWING SYSTEM SEBAGAI VARIABEL MODERASI

Irma Paramita Sofia

Abstract


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.

 

Penelitian ini bertujuan untuk menguji pengaruh komite audit terhadap integritas Laporan Keuangan. Selain itu, penelitian ini ingin menguji kebijakan whistleblowing sebagai variabel moderasi pada hubungan antara komite audit pada integritas Laporan Keuangan. Variabel independen yang digunakan dalam penelitian ini adalah komite audit. Variabel dependen yang digunakan dalam penelitian ini adalah integritas Laporan Keuangan. Sedangkan variabel moderasi yang digunakan dalam penelitian ini adalah whistleblowing policy. Sampel dalam penelitian ini adalah perusahaan perbankan dengan total aset terbesar yang terdaftar di Bursa Efek Indonesia pada periode 2014-2016. Analisis data menggunakan regresi linier berganda, dan untuk menentukan hipotesis digunakan uji-t dan uji-F. Hasil penelitian ini menunjukkan bahwa komite audit berpengaruh positif terhadap integritas Laporan Keuangan. Kebijakan Whistleblowing mampu memoderasi hubungan antara komite audit terhadap integritas Laporan Keuangan.


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