Vol. 2 No. 1 (2024): February

Agustin, A., &; Soedarsa, H. G. (2023). The effect of profitability and company size on audit delay in property and real estate sector companies listed on the Indonesia Stock Exchange for the period 2019 - 2021. Journal of Maneksi VOL 12, No.1, 12(1), 58–70. https://ejournal-polnam.ac.id/index.php/JurnalManeksi/article/view/1401/632

Aminah, Werdhaningtyas, A., &; Tarmizi, R. (2017). Analysis of Factors Affecting Switching Auditors in Companies Listed on the Indonesia Stock Exchange in 2010 - 2015. JOURNAL of Accounting & Finance, 8(1), 8–22.

Amrulloh, Putri, I. A. M. A. D., & Wirama, D. G. (2016). The effect of corporate governance mechanisms, KAP size, audit tenure and audit report lag on the integrity of financial statements. E-Journal of Economics and Business Udayana University, 8, 2305–2328.

Andriani, N., &; Nursiam. (2018). The Effect of Audit Fees, Audit Tenure, Audit Rotation AND Auditor Reputation on Audit Quality (Empirical Study on Manufacturing Companies Listed on the Indonesia Stock Exchange in 2013-2015). In Indonesian Accounting and Finance Research (Vol. 3, Issue 1).

Auliyah, A. H. F., Fitriyani, D., &; Herawaty, N. (2022). Analysis of the Effect of Public Accounting Size, Audit Tenure, Audit Fee and Auditor Independence on Financial Statement Integrity. Scientific Journal of Batanghari University Jambi, 22(1), 272. https://doi.org/10.33087/jiubj.v22i1.2012

Ayu, P. P., &; Septiani, T. (2018). The effect of the size of the Board of Commissioners, Audit Committee, and Public Accounting on external audit fees. Journal of Accounting, 12(1), 1–15. https://doi.org/10.25170/jara.v12i1.55

Budiharjo, R., Supriatiningsih, &; Irawan, A. (2020). The Influence Of Institutional Ownership , Managerial Ownership , Leverage And Firm Sizes On Integrity Of Financial Statements The Influence Of Institutional Ownership , Managerial Ownership , Leverage And Firm Sizes On Integrity Of Financial Statements. EasyChair Preprints Journal, 6(3884), 30–37.

Darya, K., &; Puspitasari, S. A. (2017). Public Accounting Reputation, Audit Tenure, Client Company Size and Audit Quality (Study on LQ 45 Indonesia Companies). Journal of Finance and Banking, 13(2), 97. https://doi.org/10.35384/jkp.v13i2.49

Dewi, E. R., Abdul, R. D., &; Usmar, D. (2019). The Effect of Audit Tenure and Corporate Governance Structure on the Integrity of Financial Statements. Akuntapedia, 1(1), 1–29.

Esti Widiasari, &; Tri Jatmiko Wahyu Prabowo. (2008). The Effect of Corporate Internal Control and Corporate Governance Structure on Audit Fees. Journal of Accounting and Investment, 9(2), 125–137.

Fatimah, S., Putu Agustinawati, N., &; Petro, S. (2020). The effect of corporate governance mechanisms, audit tenure, company size and leverage on the integrity of financial statements (empirical study on state-owned companies listed on the Indonesia Stock Exchange). Balance Sheet: Journal of Economic Education, 5(2), 1–13. https://doi.org/10.33084/neraca.v5i2.1418

Gustina, I. (2018). The Effect of Debt Level (Leverage) on Accounting Conservatism in Mining Companies Listed on the IDX. Journal of Accounting and Finance, 7(1), 1–14.

Halim. (2021). The Impact Of Financial Distress, Audit Committee, And Firm Size On The Integrity Of Financial Statements. JAK (Journal of Accounting) Scientific Review of Accounting, 8(2), 223–233. https://doi.org/10.30656/jak.v8i2.2723

Harahap, D. Y., Irawady, C., Bede, D., &; Jayanti, D. D. (2018). Audit Fee : Evidence from Indonesia after Adopting International Standards on Auditing (ISAs). Review of Integrative Business and Economics Research, 7(1), 170–182.

Ismail, A. G. (2018). Analysis of the effect of company size, audit tenure, managerial ownership, and independent commissioners on the integrity of financial statements.

Jensen, M. C., & Meckling, W. H. (1976). Also published in Foundations of Organizational Strategy. Journal of Financial Economics, 4, 305–360. http://ssrn.com/abstract=94043Electroniccopyavailableat:http://ssrn.com/abstract=94043http://hupress.harvard.edu/catalog/JENTHF.html

Kristian, M. (2018). The Effect of Auditor Independence, Public Accounting Firm Size, and Professional Judgment of Auditors on Auditor Performance. Journal of STEI Economics, 27(2), 208–232. https://doi.org/10.36406/jemi.v27i2.135

Lubis, I. P., Fujianti, L., &; Amyulianthy, R. (2019). The Effect of KAP Size, Company Size and Profit Management on Financial Statement Integrity. ULTIMA Accounting, 10(2), 138–149. https://doi.org/10.31937/akuntansi.v10i2.993

Manuari, &; Devi. (2021). Implications of Corporate Governance, Leverage, Audit Tenure and Audit Quality Mechanisms on Financial Statement Integrity. Journal of Applied Management and Accounting Science, 2(2), 116–131. https://doi.org/10.51713/jamas.v2i2.40

Maulana, Muhammad Fahmi Surya Sanjaya, M. I. (2017). The effect of management turnover, financial distress, audit opinion, size of public accounting firm and audit delay on switching auditors in manufacturing companies listed on the IDX. JOURNAL OF ACCOUNTING BINA, 27(1), 45–59.

Muhamad Rafly Herdiansyah, Dirvi Surya Abbas, Imam Hidayat, &; Mohammad Zulman Hakim. (2022). The effect of audit fees, audit tenure, audit rotation and company size on audit quality. Accounting, 1(4), 121–134. https://doi.org/10.55606/jurnalrisetilmuakuntansi.v1i4.116

Mulyono, A. T. (2017). The influence of auditor reputation on profit management with corporate governance as a moderating variable (manufacturing companies listed on the Indonesia Stock Exchange). BALANCE Journal of Accounting and Business, 2(2), 244. https://doi.org/10.32502/jab.v2i2.1177

Munthe, M. P. (2019). The Effect of Independence, Audit Ethics and Audit Fees on the Audit Quality of Public Accountants in East Kalimantan. Journal of Accounting Science Mulawarman (JIAM), 3(4), 1–22.

Mother Earth, M. P. (2019). The effect of company size, auditor reputation, and audit delay on audit fees. JASA (Journal of Accounting, Audit and Accounting Information System), 3(2), 315–327.

Pratika, I., &; Primasari, N. H. (2020). The influence of the Independent Commissioner, Audit Committee, Leverage, and Size of Public Accounting Firm (KAP) on the integrity of financial statements. Journal of Accounting and Finance, 9(2), 1–12.

Purba, J., &; Fuadi, A. (2023). The Effect of Intellectual Capital, Leverage, Audit Tenure and Profitability on the Integrity of Financial Statements. Scientific Journal of Unitary Management, 11(2), 257–266. https://doi.org/10.37641/jimkes.v11i2.1746

Purwanti, T., Kalbuana, N., &; Rahmawati, F. (2019). The Effect of Good Corporate Governance, Audit Fee and Audit Quality on the Integrity of Financial Statements. Proceedings of STIE BPD Accounting Forum (SAF), 1(9), 1–23.

Putri, T. M., &; Cahyonowati, N. (2014). The Effect of Tenure Auditors, the Size of Public Accounting Firms, and the Size of Client Companies on Audit Quality (Empirical Study on Manufacturing Companies Listed on IDX in 2010-2012). Diponegoro Journal of Accounting, 3(2), 1–11.

Riswan, &; Dunan, H. (2019). Multivariate Research and Statistical Design. AURA CV. Main Grace of Raharja Members, 1–175.

Saad, B., &; Abdillah, A. F. (2019). Analysis of the effect of company size, leverage, audit tenure, and financial distress on the integrity of financial statements. Journal of Management Science, 15(1), 70–85.

Safitri, A., &; Bahri, S. (2021). The Effect Of Leverage, Audit Quality, And Earnings Management On The Integrity Of Financial Statements. International Journal of Educational Research &; Social Sciences, 2(6), 1294–1301. https://ijersc.org

Sandoria, F. W., &; Pangaribuan, L. (2020). The influence of experience, auditor costs, professionalism and independence of Jakarta Public Accounting Firm auditors on the ability to disclose fraud. Journal of Accounting, 9(2), 93–111. https://doi.org/10.46806/ja.v9i2.763

Savero, D. O., Nazir, A., &; Safitri, D. (2017). The Influence of Independent Commissioners, Audit Committees, Institutional Ownership and Managerial Ownership on the Integrity of Financial Statements (Empirical Study on Manufacturing Companies Listed on the Indonesia Stock Exchange in 2012-2014). JOM Fekon, 4(1), 2017.

Selviana, S., &; Wenny, C. D. (2021). The effect of audit tenure, cap size, and auditor turnover on the integrity of financial statements.

Serly, V., &; Helmayunita, N. (2019). The Correlation of Audit Fee, Audit Quality and Integrity of Financial Statement. Advances in Economics, Business and Management Research, 64(2017), 67–72. https://doi.org/10.2991/piceeba2-18.2019.9

Setyawati, D., Sofia Koeswayo, P., &; Puspitasari, E. (2023). The effect of audit fees on report integrity with institutional ownership as a moderating variable. MEA Scientific Journal (Management, Economics, and Accounting), 7(1), 1–21.

Silalahi, T. (2021). The Effect of Audit Quality, Audit Tenure, and Company Size on Financial Statement Integrity (Empirical Study on State-Owned Companies Listed on the Indonesia Stock Exchange in 2016 - 2019). Student Scientific Journal FEB Universitas Brawijaya, 10(1), 1–14.

Sri Ayem, D. Y. (2019). Influence Auditor Independence, Audit Quality, Profit Management, and Independent Commissioner on Financial Statement Integrity (Case Study on Banking Companies Listed on IDX for the 2014-2017 Period). Journal of Accounting & Management Acmenika, 16.

Sukanto, E., &; Widaryanti. (2018). Analysis of the Effect of Public Accounting Size and Corporate Governance on the Integrity of Financial Statements (Case Study on Property and Real Estate Sector Companies Listed on IDX for the 2013-2015 Period). In JBE Journal of JBE Economic Frames (Vol. 3, Issue 1). https://stie-aka.ac.id/journal/index.php/jbe3/index

Sukma Danuta, K., Muntahanah, S., Handayani, T., &; Suciningtyas, S. (2022). The Effect of Public Accounting Firm Size, Leverage, and Audit Tenure on Financial Statement Integrity. Scientific Magazine of Management & Business (MIMB), 19(2), 90–96.

Verya, Indrawati, &; Hanif. (2017). Analysis of Corporate Influence, Leverage, and Good Corporate Governance on Financial Statement Integrity. JOM Fekon, 4(1), 982–996.

Widiya Damayanti, E., &; Aufa, M. (2022). The Effect of Audit Fee and Audit Tenure on Audit Quality. SINOMIKA Journal: Scientific Publications in Economics and Accounting, 1(3), 497–512. https://doi.org/10.54443/sinomika.v1i3.293

Wijaya, J. Y. I. S. S. Y., & Wibawaningsih, E. J. (2020). The effect of institutional ownership, managerial ownership and the size of public accounting firms on the integrity of financial statements. Journal of Syntax Transformation, 1(8), 472–480. https://doi.org/10.46799/jst.v1i8.123

Wulandari, Ermaya, H. N. ., & Mashuri, A. A. . (2021). The Effect of Corporate Governance, Financial Distress, and Audit Tenure Mechanisms on the Integrity of Financial Statements. AKunida Journal, 7(1), 1–14.

Yusica, M., &; Sulistyowati, W. A. (2020). The determination of audit fees is reviewed from the complexity of the company, internal audit and audit risk. Journal of the Academy of Accountancy, 3(1), 69. https://doi.org/10.22219/jaa.v3i1.11826