PENGARUH INDEPENDENSI, MEKANISME CORPORATE GOVERNANCE DAN KUALITAS AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi Empiris Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2011 – 2015)
Journal Title: Jurnal Akuntansi - Year 2017, Vol 5, Issue 2
Abstract
This research aimed to empirically analyze the effect of independence, corporate governance mechanisms (stock institutional ownership percentage, the percentage of stock ownership management, audit committees, independent directors) and quality audit of the integrity of financial report. The population in this research are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) over the period 2011-2015. The sample used in this research are 39 companies to obtain a sample of 195 observation data using purposive sampling. The conclusion is there is no significant effect between independence, percentage of institutional stock ownership, percentage of stock ownership management, audit committee, independent commissioner on the integrity of financial report and significant effect on the integrity of the quality audit of financial report.
Authors and Affiliations
Mudasetia Mudasetia, Nur Solikhah Nur Solikhah
Keywords
Related Articles
- EP ID EP286598
- DOI 10.24964/ja.v5i2.363
- Views 136
- Downloads 0
PENGARUH PENERIMAAN RETRIBUSI DAN PENETAPAN TARIF OBYEK WISATA TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN GUNUNG KIDUL TAHUN 2013-2015
The purpose of this research is to determine the effect Admission and Determination of Rates Levy Heritage simultaneously and partially on the level of revenue. The population in this research is a report on actual reven...
THE ANALYSIS OF READINESS IMPLEMENTATION OF INTEGRATED REPORTING (IR) ON COMPANIES PUBLISHING SUSTAINABILITY REPORT IN 2015
This study aimed to analyze the company's readiness to implement the Integrated Reporting (IR). The objective ofthe implementation is to enable companies to re-evaluate their business activit...
Penilaian Atas Struktur Pengendalian Internal Pada Rumah Sakit Pertamina Plaju dalam Hubungannya dengan Pemeriksaan Akuntan Publik
This study aims to find out how the implementation of the implementation of internal control as a whole in Pertamina Plaju Hospital. This research is a descriptive qualitative research using primary data and...
PENGARUH PERTUMBUHAN EKONOMI, PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DANA ALOKASI KHUSUS TERHADAP BELANJA MODAL PADA PROVINSI JAWA TENGAH
The purpose of this research is to find out whether Economic Growth, Local Own Revenue, General Alocation Fund, Special Alocation Fund influence the Capital Expenditure at Provinsi Central Java. The analyze method that i...
PENGARUH RETURN ON ASSET, LEVERAGE, KEPEMILIKAN INSTITUSIONAL DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE
This research aims to analyze and obtain empirical evidence about the effects of Return On Asset (ROA), leverage, institutional ownership and firm size to tax avoidance. The independent variables use are Return On Asset...