DETERMINAN INTEGRITAS LAPORAN KEUANGAN PERUSAHAAN MANUFAKTUR DI INDONESIA
Abstract: Financial Statement
is the one of very important components to make decisions for stakeholders,
bondholders and others. Integrity is one of use fullthings to increase the
accuration of financial statement and the quality of decision making. It helps
companies to increase financial information with faithfulness representation
and reduce agency costs of minimize conflict of interest. The conservatism is
used to explain integrity of financial statements as signal positive for
companies to attract investors, because agreeing conservatism for preparation
of financial statements will increase quality of income. This research examines
the application of integrity of financial statements in companies and the
determinants of integrity of financial statements. The sample of this research
is Indonesian manufacturing companies which is listed in 2008 to 2012 at
Indonesian Stock Exchange. They have all of the components which are used for
this research, such as inventory method. The results indicate that some
determinants of integrity of financial statements such as managerial ownership,
independent commissioners, KAP size, firm size and auditor tenure have
significant effect to integrity of financial statement. However, the other
factors such as institutional ownership and independence audit committee do not
explain the application of high integrity in the financial statements of the
companies.
Penulis: Paramita Hana
Saksakotama, Nur Cahyonowati
Kode Jurnal: jpakuntansidd141046
