PENGARUH UKURAN KAP, LEVERAGE DAN CORPORATE GOVERNANCE TERHADAP INTEGRITAS LAPORAN KEUANGAN (STUDI PADA PERUSAHAAN TERDAFTAR DI BURSA EFEK INDONESIA YANG MENGIKUTI PROGRAM CORPORATE GOVERNANCE PERCEPTION INDEX)

A’YUNIN, QURROTA (2018) PENGARUH UKURAN KAP, LEVERAGE DAN CORPORATE GOVERNANCE TERHADAP INTEGRITAS LAPORAN KEUANGAN (STUDI PADA PERUSAHAAN TERDAFTAR DI BURSA EFEK INDONESIA YANG MENGIKUTI PROGRAM CORPORATE GOVERNANCE PERCEPTION INDEX). S1 thesis, Universitas Negeri Jakarta.

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Abstract

QURROTA A’YUNIN. The Influence of KAP Size, Leverage, And Corporate Governance Governance On The Integrity Of Financial Statement: Empirical Study On Companies Registered On The Indonesia Stock Exchange (Idx) Following The Corporate Governance Perception Index (CGPI) Program. Faculty of Economics, Universitas Negeri Jakarta. 2017 This research is conducted to determine the influence of the size of the Public Accounting Firm (KAP), leverage, and corporate governance on the integrity of financial statements in companies listed on the Indonesia Stock Exchange (IDX) that follow the Corporate Governance Perception Index (CGPI) Program. The period in this research for 5 years 2012-2016. This research uses secondary data in the form of company financial statements, company market value data, CGPI reports, and data from Public Accountants and Public Accountants. Through the purposive sampling technique selected 44 sampels for 2012-2016 period processed with regression analysis of panel data using EViews 9. The integrity of Financial Statements as Dependent Variables in this study is proxied by conservatism through measurement of market value conservatism (market to book). While the Independent Variable in this study is the size of accounting firm which is proxied by the number of partners, leverage is proxied by debt to asset ratio, and corporate governance is proxied by the CGPI index value. The influence and relationship of the four variables were tested by using multiple regression analysis. T-test results show that leverage has a negative and significant effect on the integrity of financial statements. However, the size of KAP and corporate governance have no significant effect on the integrity of financial statements. Whereas from F-Test Results shows the size of KAP, leverage, and corporate governance simultaneously have a positive and significant effect on the integrity of financial statements. Thus, the hypothesis in this study is proven. Keywords: Size of Public Accounting Firm (KAP), Leverage, Corporate Governance, Integrity of Financial Statements, Corporate Governance Perception Index.

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