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Title: Pengaruh Mekanisme Corporate Governance, Spesialisasi Industri Auditor, Dan Audit Brand Name Terhadap Integritas Laporan Keuangan: Studi Empiris Pada Perusahaan Di Sektor Keuangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2010-2014
Authors: Farida Wijayanti Rachman
Advisors: Prof. Azzam Jasin, MBA
Fitri Yani Jalil, S.E., M.Sc.
Keywords: Corporate governance;auditor industrial specialization;Audit Brand Name and Integrity of Financial Statement
Issue Date: 28-Jun-2016
Publisher: Jakarta: Fakultas Ekonomi dan Bisnis UIN Syarif Hidayatullah Jakarta
Abstract: This research aims to obtain empirical evidence about the influence corporate governance mechanism, auditor industrial specialization, and audit brand name to integrity of financial statement. Independent variables used in this research is corporate governance mechanism analyzed by independent commissioner and audit committee, auditor industrial specialization analyzed by ratio of total client in industry to all firms in industry, and audit brand name analyzed by existence KAP/OAA affiliation. Dependent variable used is integrity of financial statement analyzed by non-operating accruals. The sample in this research was financial sector companies listed in Indonesian Stock Exchange (IDX) period among 2010-2014. Data was collected by purposive sampling. Total 92 companies were taken as sample. Analysis method this research use multiple regression analysis. The result of this research showed that audit committee and auditor industrial specialization has significant effect to integrity of financial statement. While independent commissioner and audit brand name have not significant effect to integrity of financial statement.
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