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FACTORS AFFECTING THE INTEGRITY OF THE AUDITEE FINANCIAL STATEMENT WITH THE MEDIATION VARIABLE: AUDIT QUALITY
Ayu Nurvita Sari
; Ridwan Saleh
; Ramdany
; Samukri
International Journal Management and Economic (IJME)
Vol 2
, No 3
(2023)
The integrity of the auditee's financial reports is still an issue and a concern, because there are many cases of manipulation of accounting data. This is caused by various factors, both internal factors and external factors. This study only focuses on external factors, namely audit quality, which will be used as a mediating variable. The research objective is to find out empirical evidence of the effect of auditor integrity, auditor experience, obedience pressure, professional development on au...
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ANALYSIS OF CHANGES IN ACCOUNTING PROFIT AND OPERATIONAL CASH FLOW ON STOCK RETURNS
Alferia Nur Khasanah
; Samukri
; Susi Susilawati
; Arlis Dewi
International Journal Management and Economic (IJME)
Vol 2
, No 3
(2023)
This study aims to determine the analysis of changes in accounting profit and changes in operating cash flow on the return of shares listed on the Indonesia Stock Exchange (IDX). The sample selection technique used was the purposive sampling method, obtaining a sample of 18 companies with 5 years of observation from 2017-2021, so that the total results of the observation data were 90 data. The data analysis method used is descriptive statistics, panel data estimation model selection, model suita...
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