Pengaruh Kualitas Audit dan Reputasi Kantor Akuntan Publik (KAP) terhadap Integritas Laporan Keuangan

Ayunazwa Azhura Wahyuningsih; Nopi Hernawati; Mey Maemunah

doi:10.29313/bcsa.v5i1.16304

Ayunazwa Azhura Wahyuningsih Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Islam Bandung
Nopi Hernawati Fakultas Ekonomi dan Bisnis, Universitas Islam Bandung
Mey Maemunah Fakultas Ekonomi dan Bisnis, Universitas Islam Bandung

DOI: https://doi.org/10.29313/bcsa.v5i1.16304

Keywords: Kualitas Audit, Reputasi Kantor Akuntan Publik, Integritas Laporan Keuangan

Abstract

Abstract. Finding out if public accounting firms' audit quality and reputation correlate with the trustworthiness of financial statements is the main purpose of this study. A purposive sampling method that adhered to previously established norms was used to acquire data. The research sample consisted of 33 manufacturing businesses and included 165 observations overall, covering the observation period from 2019 to 2023. A quantitative method to verification is used in this work. Hypotheses are tested using multiple linear regression analysis. Audit Quality and Financial Statement Integrity are positively and substantially related, whereas Financial Statement Integrity and Public Accounting Firm Reputation are negatively and significantly related. Future research should expand its coverage beyond data from industrial enterprises listed on the Indonesia Stock Exchange. This would allow for a more comprehensive analysis that takes into consideration other characteristics, such as audit tenure and debt, that are likely to affect the accuracy of financial statements.

Abstrak. Tujuan utama penelitian ini adalah untuk mengetahui apakah kualitas audit dan reputasi kantor akuntan publik berkorelasi dengan kredibilitas laporan keuangan. Untuk memperoleh data, digunakan metode purposive sampling yang mengikuti norma-norma yang telah ditetapkan sebelumnya. Sampel penelitian terdiri dari 33 perusahaan manufaktur dan mencakup 165 observasi secara keseluruhan, yang mencakup periode observasi dari tahun 2019 hingga 2023. Metode kuantitatif untuk verifikasi digunakan dalam penelitian ini. Hipotesis diuji menggunakan analisis regresi linier berganda. Kualitas Audit dan Integritas Laporan Keuangan berhubungan positif dan substansial, sedangkan Integritas Laporan Keuangan dan Reputasi Kantor Akuntan Publik berhubungan negatif dan signifikan. Penelitian di masa mendatang sebaiknya memperluas cakupannya di luar data perusahaan industri yang terdaftar di Bursa Efek Indonesia. Hal ini akan memungkinkan analisis yang lebih komprehensif dengan mempertimbangkan karakteristik lain, seperti masa audit dan utang, yang mungkin memengaruhi keakuratan laporan keuangan.

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