PENGARUH INDEPENDENSI, UKURAN KAP, SPESIALISASI AUDITOR DAN MEKANISME CORORATE GOVERNANCE TERHADAP INTEGRITAS LAPORAN KEUANGAN

Aritonang, Grace Juniwati (2012) PENGARUH INDEPENDENSI, UKURAN KAP, SPESIALISASI AUDITOR DAN MEKANISME CORORATE GOVERNANCE TERHADAP INTEGRITAS LAPORAN KEUANGAN. S1 thesis, Universitas Negeri Jakarta.

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Abstract

Grace Juniwati Aritonang, 2012: The Influence of Independency of Auditor, Audit Firm Size, Auditor Specialization, and Corporate Governance Mechanism Against the Integrity of Financial Report on Non Financial Companies Which Listed in IDX Year 2009-2010. This study aims to determine the influence of independency of auditor, audit firm size, auditor specialization and corporate governance mechanism on the integrity of financial report. Factors tested in this study is independency of auditor, audit firm size, auditor specialization and corporate governance mechanism which represented by earning management. This study sample consists of 62 non financial companies which listed in IDX year 2009-2010. The data used in this study is secondary data and sample selection by using purposive sampling method. Analysis tool used is multiple linear regression analysis at a significance level 5%. The results of stimultaneoys hypothesis testing showed that the five independent variables is the independency of auditor, audit firm size, auditor specialization, independent commissioner and audit committee affect the integrity of financial report. Meanwhile, the partial results indicate independency of auditor and audit firm size are affecting the integrity of financial report. However, no evidence that auditor specialization, independent commissioner and audit committee affect the integrity of financial report.

Item Type: Thesis (S1)
Additional Information: Pembimbing I : Marsellisa Nindito, S.E. Akt, M.Sc. Pembimbing II: Choirul Anwar, SE, M.BA., MAFIS
Subjects: Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Manajemen Umum (General Management)
Divisions: Fakultas Ekonomi > S1 Akuntansi
Depositing User: Helda Romauli Siregar
Date Deposited: 09 Mar 2018 08:06
Last Modified: 09 Mar 2018 08:06
URI: http://repository.fe.unj.ac.id/id/eprint/3665

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