The Effect Of Public Accounting Firm (Kap) Size And Company Size On The Integrity Of Financial Statements (Empirical Study on Manufacturing Companies in the Food and Beverage Sub-Sector Listed on the Indonesia Stock Exchange)
1Dewi Kartika Juliani,
2 Sunardi, 3Ida Zuraidah
1,2,3Accounting Program, Faculty of Economic and Business, UM Palembang
https://doi.org/10.47191/jefms/v5-i5-23ABSTRACT:
The purpose of this study was to determine the effect of KAP size and company size on the integrity of financial statements in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2017-2020. The type of research used is associative research. The data used were secondary data. The data collection method used in this research was document analysis. The analysis technique used in this study was descriptive statistics, classical assumption test, multiple regression analysis, hypothesis testing and testing coefficient of determination. The hypothesis test used was a simultaneous test and a partial test assisted by the Statistical Program For Special Science (SPSS). The results of this study showed that KAP size and company size affectad the integrity of financial statements, while KAP size did not affect the integrity of financial statements and company size had a significant effect on the integrity of financial statements in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2017- 2020.
KEYWORDS:
Public Accounting Firm Size, Company Size, Financial Statement Integrity.
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