ANTECEDENT VARIABLE KUALITAS LAPORAN KEUANGAN YANG DIMEDIASI KOMPLEKSITAS BANK

  • Nanang Agus Suyono

Abstract

This study aims to analyze the effect of tenure, the size of the public accounting firm and the auditor's specialization
on the quality of financial statements with the complexity of the bank as a moderating variable.
The population in this study is the annual financial statements of the banking industry that are listed on the
Indonesia Stock Exchange in the period of 2014 to 2016. The sampling technique in this study was carried out by
purposive sampling method, to obtain 21 banks as research samples. The analytical method used in this study is logistic
regression and multiple regression analysis with the help of SPSS Statistics v.22 software.
The results of this study indicate that auditor specialization has a positive effect on the quality of financial
statements. The size of a public accounting firm has a negative effect on the quality of financial statements. Tenure of a
public accounting firm does not affect the quality of financial statements. The complexity of banks moderates the
relationship of tenure of public accounting firms to the quality of financial statements. The complexity of banks does not
moderate the relationship between the size of the public accounting firm and the auditor's specialization of the quality
of financial statements.


 

Published
Nov 26, 2019
How to Cite
SUYONO, Nanang Agus. ANTECEDENT VARIABLE KUALITAS LAPORAN KEUANGAN YANG DIMEDIASI KOMPLEKSITAS BANK. JURNAL EKONOMI DAN TEKNIK INFORMATIKA, [S.l.], v. 7, n. 2, p. p12-20, nov. 2019. ISSN 2579-3322. Available at: <http://e-journal.polsa.ac.id/index.php/jneti/article/view/123>. Date accessed: 12 apr. 2021.