{"title":"The Correlation of Audit Fee, Audit Quality and Integrity of Financial Statement","authors":"Vanica Serly, N. Helmayunita","doi":"10.2991/PICEEBA2-18.2019.9","DOIUrl":null,"url":null,"abstract":" nayang.helma@gmail.com Abstract This study aims to determine the effect of audit quality and audit fees on the integrity of financial statements with audit fees as moderating variable on audit quality. The population in this study was 78 companies listed on the Indonesia Stock Exchange in the 2014-2016 periods. The data analysis technique used was Moderated Regression Analysis (MRA). The result shows that audit quality does not significantly influence the financial statement integrity; while, audit fees have a positive effect on the integrity of financial statements. Then, the audit fee variable is not able to moderate the effect of audit quality on the integrity of","PeriodicalId":251790,"journal":{"name":"Proceedings of the 2nd Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2018)","volume":"12 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2019-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"6","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Proceedings of the 2nd Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2018)","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2991/PICEEBA2-18.2019.9","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 6
Abstract
nayang.helma@gmail.com Abstract This study aims to determine the effect of audit quality and audit fees on the integrity of financial statements with audit fees as moderating variable on audit quality. The population in this study was 78 companies listed on the Indonesia Stock Exchange in the 2014-2016 periods. The data analysis technique used was Moderated Regression Analysis (MRA). The result shows that audit quality does not significantly influence the financial statement integrity; while, audit fees have a positive effect on the integrity of financial statements. Then, the audit fee variable is not able to moderate the effect of audit quality on the integrity of
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