Please use this identifier to cite or link to this item: http://repository.uinjkt.ac.id/dspace/handle/123456789/32786
Title: Pengaruh Mekanisme Corporate Governance, Audit Tenure, Dan Ukuran Perusahaan Terhadap Integritas Laporan Keuangan: Studi Empiris Pada Perusahaan Bumn Yang Terdaftar Di Bursa Efek Indonesia Tahun 2010-2014
Authors: Khalil Noverri Setiawan
Advisors: Dr. Yahya Hamja. MM.
Nur Wachidah, SE., M.S.Ak
Keywords: Integrity Financial Report;Corporate Governance;Audit Tenure;Company Size
Publisher: Jakarta: Fakultas Ekonomi dan Bisnis Universitas Islam Negeri Syarif Hidayatullah
Abstract: The purpose of this research is to finding out the effect of corporate governance mechanisms, audit tenure, and the size of the company on the integrity of financial statements. Corporate governance mechanism in this study was measured with institutional ownership, managerial ownership, audit committee and independent commissioner. Samples were 15 company-owned enterprises (SOEs) that are listed in the Indonesia Stock Exchange (BEI) in 20102014, bringing the total sample of this study is 75 samples. Methods of data analysis using multiple linear regression analysis. Based on the results of statistical tests t and F show the results of institutional ownership does not affect the integrity of financial statements. Managerial ownership, the audit committee, independent commissioner negatively affect the integrity of the financial statements. While the audit firm tenure and size of the positive effect on the integrity of financial statements. Simultaneous test conducted to demonstrate the value of Adjusted R Square of 0.165 shows that the value of the dependent variable is the integrity of the financial statements of 16.5% can be explained by the independent variables are institutional ownership, managerial ownership, audit committees, independent directors, audit tenure, and the size of the company.
URI: http://repository.uinjkt.ac.id/dspace/handle/123456789/32786
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