Pengaruh Independensi, Corporate Governance, Dan Kualitas Audit Terhadap Integritas Laporan Keuangan

Pancawati Hardiningsih
Journal article Kajian Akuntansi • 2010

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(Bahasa Indonesia, 16 pages)

Abstract

Public accountant can increase the quality of audit report for can keep a big trust as user of financial audit report.This research use secondary data counted 81 company samples which enlist at Indonesian Stock Exchange (IDX) during 2005 to 2008. Data collected with purposive sampling method and test with statistical test of multiple regressions. Result of statistical test indicates that auditor independency variable, governance corporate mechanism, and audit quality showed not significant influence to financial statement integrity. From the fifth variable sub that are used of governance corporate mechanism, only managerial ownership that have an effect significantly to financial statement integrity, while audit committee, independent commissary variable, board of commissioner size, and institutional ownership do not have an effect significantly to financial statement integrit.Audit committee participate can't effectively to increase financial statement integrity. Independence commissary can't participate to balance of problem solving. Maybe plan of regulation yet, so can't built to good corporate governance.In audit quality range 40% entities to buy industry special auditor. So maybe auditor to find and report undeviant behaviour depend on skill of auditor tecknic

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Kajian Akuntansi

Kajian Akuntansi merupakan media informasi karya ilmiah dariFakultas Ekonomi Univesitas Stikubank... see more