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PENGARUH MEKANISME CORPORATE GOVERNANCE, KUALITAS KANTOR AKUNTAN PUBLIK, DAN AUDIT
TENURETERHADAPINTEGRITASLAPORAN KEUANGAN PADA PERUSAHAANMANUFAKTURYANG TERDAFTAR DI BURSA EFEK
INDONESIA
ABSTRAK
Penelitian ini bertujuan untuk menemukan bukti empiris dari pengaruh mekanisme corporate governance (kepemilikan institusional, kepemilikan manajerial, komite audit dan komisaris independen), kualitas Kantor Akuntan Publik dan audit tenure terhadap integritas laporan keuangan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia antara tahun 2011 hingga tahun 2013.
Metode pengambilan sampel yang digunakan adalah metodepurposivesamplingdan diperoleh 22 perusahaan yang akan menjadi objek penelitian. Data yangdigunakan adalah laporan keuangan dan laporan auditor independen yangdipublikasikan melalui website www.idx.co.id. Hipotesis penelitian diuji dengan menggunakan regresi logistik.
Hasil penelitian ini menunjukkan bahwakepemilikan institusional berpengaruh terhadap integritas laporan keuangan, kepemilikan manajerial tidak berpengaruh terhadap integritas laporan keuangan, komite audit tidak berpengaruh terhadap integritas laporan keuangan, komisaris independen tidak berpengaruh terhadap integritas laporan keuangan, kualitas Kantor Akuntan Publik tidak berpengaruh terhadap integritas laporan keuangan, dan audit tenure tidak berpengaruh terhadap integritas laporan keuangan.
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THE EFFECT OF CORPORATE GOVERNANCE MECHANISM, QUALITY OF PUBLIC ACCOUNTANT AND AUDIT TENURE ON THE INTEGRITY OF FINANCIAL STATEMENT IN MANUFACTURE COMPANIES LISTED
IN INDONESIA STOCK EXCHANGE
ABSTRACT
The purpose of this research is to examine the impact of corporate governance mechanisms(institutional ownership, managerial ownership, audit committees and independent directors), quality of public accountant and audit tenure on the integrity of financial statements in manufacture company that listed on Indonesia Stocks Exchange.
Sampling method that used is purposive sampling and the result are 22firmsas sample. This research is done for 2011-2013period. Data that used in thisresearch is financial statements from each company, publized through
website www.idx.co.id. Hypothesis in this research are tested by
logisticregression.
Results of this research indicates that institutional ownership influencesignificantly on the integrity of financial statements, managerial ownership do not influences significantly on the integrity of financial statements, the audit committee do not influencesignificantly on the integrity of financial statements, independent directors do notinfluence on the integrity of financial statements, the quality of the public accountant do notinfluence significantly on the integrity of financial statements and the audit tenure do not influence significantly on the integrity of the financial statements.
