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

Christiawan, Yulius Jogi and PRASETYO, SARAH THEOPHILIA and WOENTORO, ARLINA PUTRI (2020) The Effect of Committee Audit Characteristics and Reputation of Audit Firm on the Integrity of Financial Statement with Company Size as Moderating Variable. In: The 5th International Conference on TEAMS 2020, 04-11-2020 - 04-11-2020, Bali - Indonesia.

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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

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