PENGARUH INDEPENDENSI, MEKANISME CORPORATE GOVERNANCE, KUALITAS AUDIT, DAN MANAJEMEN LABA TERHADAP INTEGRITAS LAPORAN KEUANGAN
Abstract: This study aims to analyze
and obtain empirical evidence about the effect of independence, corporate
governance mechanisms (institutional ownership, managerial ownership, audit
committees, independent commissioners), audit quality and earnings management
for the integrity of financial statements in manufacturing companies in
Indonesia. Integrity of financial statements is defined as the extent to which
the financial statements show a true and honest information. Independent
variables used in this study is the independence, corporate governance
mechanisms are analyzed by institutional ownership, managerial ownership, audit
committees, independent commissioners, audit quality and earnings management.
Dependent variable used in this study is the integrity of financial statements
analyzed by conservatism, in observation from 2008-1010. This study uses 40
manufacturing companies listed on the Stock Exchange in 2008 through 2010.
Samples obtained using a purposive sampling method. The research data were
analyzed with multiple linear regression analysis. The study is an independent
commissioner, managerial ownership and institutional ownership did not
significantly affect the integrity of financial statements. As for
independence, audit committee, audit quality and earnings management significantly
affect the integrity of the financial statements.
Keywords: Independence,
Corporate Governance, earnings management, and integrity of financial
statements
Penulis: Daniel Salfauz
Tawakal Putra Putra, Dul Muid
Kode Jurnal: jpakuntansidd120511
