PENGARUH ETIKA KEPEMIMPINAN DAN FUNGSI AUDITOR INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN (Studi Kasus Perusahaan Advertising di Surabaya yang terdaftar di BEI)

Abstract

The quality of financial statement is important for the company. Besides, in preparing the financial statement it will afeect the company’s internal control. This research aimed to examine the effect of leadership ethic and internal auditor’s functions on the financial statement quality of Surabaya advertising companies. The research was quantitive. The data were primary which was obtained from distribution of questionnaire to the employees who had worked in finance department of Surabaya advertising companies. Furthermore, the population was 3 companies which were listed on Indonesia Stock Exchange (IDX). In line with, the data collection technique used saturated sample in which there were 24 samples. In addition, the data analysis technique used multiple linear regression with SPSS 23. The research result concluded leadership ethic had positive effect on the quality of financial statement. Meanwhile, the function of internal auditor did not affect the quality of financial statement.
Keywords: Leadership ethic, Internal Audit Function, Quality of Financial Statement