Integritas Laporan Keuangan Dan Faktor- Faktor Yang Mempengaruhinya (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2010- 2014)

• Main Authors: Khamawardila, Rina (Author), , Drs. Muhammad Abdul Aris, M.Si (Author)
• Format: Book
• Published: 2016-02-16.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Connect to this object online
• Notes: https://eprints.ums.ac.id/41636/1/SURAT%20PERNYATAAN.pdf; https://eprints.ums.ac.id/41636/3/NASKAH%20PUBLIKASI.pdf; https://eprints.ums.ac.id/41636/4/HALAMAN%20DEPAN.pdf; https://eprints.ums.ac.id/41636/5/BAB%20I.pdf; https://eprints.ums.ac.id/41636/6/BAB%20II.pdf; https://eprints.ums.ac.id/41636/8/BAB%20III.pdf; https://eprints.ums.ac.id/41636/14/BAB%20IV.pdf; https://eprints.ums.ac.id/41636/15/BAB%20V.pdf; https://eprints.ums.ac.id/41636/19/DAFTAR%20PUSTAKA.pdf; https://eprints.ums.ac.id/41636/20/LAMPIRAN.pdf
• Keywords: HB Economic Theory

This study aims to provide empirical evidence of influence: the mechanism of Corporate Governance (the Audit Committee, Independent Commissioner, Institutional Ownership, Managerial Ownership) for the integrity of financial statements, change of auditor to the integrity of financial reports, and industry specialization of auditors for the integrity of the financial statements on the company's Manufacturing registered BEI in 2010-2014. This study was conducted using secondary data. The population in this study were 19 companies listed on the BEI during the period 2010-2014. The analytical method used is multiple linear regression analysis by first doing a description of the data, a classic assumption test including normality test, multicollinearity test, autocorrelation test, heteroscedasticity test, and hypothesis testing are used is partial significance test (Uji- t), significant test simultaneous (Test F), and adjusted R Square. Results of this study prove that variabel audit committees and managerial ownership with significant influence partially on the integrity of financial statements with a probability value, while variable independent directors, institutional ownership, change of auditor and industrial specialties auditor has no significant effect on the integrity of financial statements in manufacturing BEI. Keywords: Audit Committee, an independent commissioner, managerial and institutional ownership, change of auditor, auditor industry specialization, the integrity of financial statements