Proceedings of the 5th International Conference on Tourism, Economics, Accounting, Management and Social Science (TEAMS 2020)

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The Effect of Committee Audit Characteristics and Reputation of Audit Firm on the Integrity of Financial Statement With Company Size as Moderating Variable

Authors
Yulius Jogi Christiawan, Sarah Theophilia Prasetyo, Arlina Putri Woentoro
Corresponding Author
Yulius Jogi Christiawan
Available Online 14 December 2020.
DOI
10.2991/aebmr.k.201212.065How to use a DOI?
Keywords
Audit Committee Meeting, Audit Committee Member, Company, Integrity of Financial Statement, Proportion of Female Audit Committee, Reputation of Audit Firm
Abstract

The purpose of this study is to examine the effect of committee audit characteristics and audit firm reputation on the integrity of financial statement considering company size as moderating variable. This study uses panel data analysis and Gretl Program to test the direct effect and moderating effect of the variables. Data were collected from Consumer Goods sector companies that are listed on Indonesia Stock Exchange from year 2017-2019. The result shows that number of audit committee member and proportion of female audit committee are significantly related to integrity of financial statement. The moderating effect of company size on the integrity of financial statement is also confirmed. This research paper can give several recommendations for company in terms of having more relevant and reliable financial statements, there are: (1) we suggest company to have a sufficient amount of audit committee member; (2) we suggest company to have at least one female on the audit committee structure.

Copyright
© 2020, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the 5th International Conference on Tourism, Economics, Accounting, Management and Social Science (TEAMS 2020)
Series
Advances in Economics, Business and Management Research
Publication Date
14 December 2020
ISBN
978-94-6239-297-7
ISSN
2352-5428
DOI
10.2991/aebmr.k.201212.065How to use a DOI?
Copyright
© 2020, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

risenwbib
TY  - CONF
AU  - Yulius Jogi Christiawan
AU  - Sarah Theophilia Prasetyo
AU  - Arlina Putri Woentoro
PY  - 2020
DA  - 2020/12/14
TI  - The Effect of Committee Audit Characteristics and Reputation of Audit Firm on the Integrity of Financial Statement With Company Size as Moderating Variable
BT  - Proceedings of the 5th International Conference on Tourism, Economics, Accounting, Management and Social Science (TEAMS 2020)
PB  - Atlantis Press
SP  - 462
EP  - 472
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.201212.065
DO  - 10.2991/aebmr.k.201212.065
ID  - Christiawan2020
ER  -