财务报表的完整性:审计任期、KAP 规模和审计费用的作用

Vivian Susanto, Khairudin
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摘要

本研究旨在确定和分析审计任期、KAP 规模和审计费用的影响。本研究的目的是传播有关影响印尼建筑施工公司财务报表完整性的因素的知识和信息。本研究的对象是 2020 - 2022 年期间在印尼证券交易所上市的建筑施工子行业公司。整个定量研究样本达 33 家公司。在抽样程序中使用了目的性抽样。检验采用多元回归分析法,其中财务报表的完整性采用会计保守性来衡量。研究结果表明,任期审计和审计费用对财务报表的完整性有显著的负向影响,公共会计的规模对财务报表的完整性有显著的正向影响。预计通过本研究,各方(管理层、股东和审计师)必须高度致力于实现财务报表完整性的改善。本研究的局限性在于调整后的 R 平方值较低,仅为 0.271,这表明自变量只能解释因变量变异的 27.1%,同时也缺乏研究样本。因此,对未来研究的建议是增加研究样本和其他变量,如(1)公司规模;(2)杠杆率;(3)盈利能力;(4)财务困境,这些变量可以解释对财务报表完整性的影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
FINANCIAL STATEMENT INTEGRITY: THE ROLE OF AUDIT TENURE, KAP SIZE, AND AUDIT FEE
This study aims to determine and analyze the impact of audit tenure, the size of KAP, and audit fees. The purpose of this study is to disseminate knowledge and information about factors that affect the integrity of financial statements of building construction companies in Indonesia. The object of this study is a building construction sub-sector company listed on the Indonesia Stock Exchange during the period 2020 – 2022. The entire quantitative research sample amounted to 33 companies. Purposive sampling is used in the sampling procedure. The test was conducted using multiple regression analysis, where the integrity of financial statements is measured using accounting conservatism. The results of this study show that tenure audits and audit fees have a negative and significant effect on the integrity of financial statements and the size of public accounting has a positive and significant effect on the integrity of financial statements. It is expected that with this research, all parties (management, shareholders, and auditors) must be highly committed to realizing the improvement of financial statement integrity. The limitation of this study is the low adjusted R square value of 0.271, which indicates that the independent variable is only able to explain 27.1% of the variation of the dependent variable, as well as the lack of research samples. Then the suggestion for future research is to add research samples and other variables such as (1) company size; (2) leverage; (3) profitability; (4) financial distress that can explain the effect on the integrity of financial statements.
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