PENGARUH DAN KUALITAS AUDIT CORPORATE GOVERNANCE TERHADAP INTEGRITAS LAPORAN KEUANGAN

Authors

  • Linda Irawati
  • Iwan Fakhruddin

DOI:

https://doi.org/10.30595/kompartemen.v14i1.1374

Abstract

Penelitian ini bertujuan untuk menguji pengaruh kualitas audit dan good governance terhadap integritas laporan keuangan baik secara simultan maupun secara parsial. Metode yang digunakan dalam pengambilan sampel adalah purposive sampling dengan kriteria perusahaan costumer goods yang terdaftar di Bursa Efek Indonesia dari tahun 2008 sampai tahun 2012 dan perusahaan yang memiliki data lengkap untuk menghitung integritas laporan keuangan, komite audit, komisaris independen, kepemilikan institusional. Metode analisis yang digunakan adalah regresi linear berganda dengan tingkat signifikansi 0,05. Hasil penelitian ini memnunjukan bahwa kualitas audit, komite audit, komisaris independen dan kepemilikan institusioanl secara simultan berpengaruh terhadap integritas laporan keuangan, dengan nilai signifikansi sebesar 0,002. Kualitas audit berpengaruh negatif signifikan terhadap integritas laporan keuangan dengan nilai signifikansi 0,018. Komite audit tidak berpengaruh positif signifikan terhadap integritas laporan keuangan dengan nilai signifikansi 0,124. Komisaris independen berpengaruh positif signifikan terhadap integritas laporan keuangan dengan nilai signifikansi 0,021. Kepemilikan Institusional tidak berpengaruh positif signifikan terhadap integritas laporan keuangan dengan nilai signifikansi 0,209. Kata Kunci : Integritas Laporan Keuangan, Kualitas Audit, Komite Audit, Komisaris Independen, Kepemilikan Institusional.

Downloads

How to Cite

Irawati, L., & Fakhruddin, I. (2017). PENGARUH DAN KUALITAS AUDIT CORPORATE GOVERNANCE TERHADAP INTEGRITAS LAPORAN KEUANGAN. Kompartemen : Jurnal Ilmiah Akuntansi, 14(1). https://doi.org/10.30595/kompartemen.v14i1.1374

Issue

KOMPARTEMEN, Vol. XIV No.1, Maret 2016

Section

Artikel

License

Copyright


You are free to:

Share — copy and redistribute the material in any medium or format for any purpose, even commercially.

Adapt — remix, transform, and build upon the material for any purpose, even commercially.

The licensor cannot revoke these freedoms as long as you follow the license terms.

Under the following terms:

Attribution — You must give appropriate credit appropriate credit, provide a link to the license, and indicate if changes were made . You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.

No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.

License

1. License to Publish

The article will be governed by the Attribution 4.0 International (CC BY 4.0). The author hereby grants Kompartemen an exclusive publishing and distribution license in the manuscript include tables, illustrations or other material submitted for publication as part of the manuscript (the “Article”) in print, electronic and all other media (whether now known or later developed), in any form, in all languages, throughout the world, for the full term of copyright, and the right to license others to do the same, effective when the article is accepted for publication. This license includes the right to enforce the rights granted hereunder against third parties.

2. Author’s Warranties

The author warrants that the article is original, written by stated author/s, has not been published before, contains no unlawful statements, does not infringe the rights of others, is subject to copyright that is vested exclusively in the author and free of any third party rights, and that any necessary written permissions to quote from other sources have been obtained by the author(s).

3. User Rights

Under the Creative Commons Attribution 4.0 International (CC BY 4.0) license, the author(s) and users are free to share (copy and redistribute the material in any medium or format for any purpose, even commercially.) and adapt (remix, transform, and build upon the material for any purpose, even commercially.). Users must give appropriate credit, provide a link to the license, and indicate if changes were made.

4. Rights of Authors

 Authors retain the following rights:

  • Copyright, and other proprietary rights relating to the article, such as patent rights,

  • The right to use the substance of the article in future own works, including lectures and books,

  • The right to reproduce the article for own purposes, provided the copies are not offered for sale, and

  • The right to self-archive the article.

5. Co-Authorship

If the article was prepared jointly with other authors, the signatory of this form warrants that he/she has been authorized by all co-authors to sign this agreement on their behalf, and agrees to inform his/her co-authors of the terms of this agreement.

6. Royalties

This agreement entitles the author to no royalties or other fees. To such extent as legally permissible, the author waives his or her right to collect royalties relative to the article in respect of any use of the article by Kompartemen or its sublicensee.

7. Miscellaneous

Kompartemen will publish the article (or have it published) in the Journal if the article’s editorial process is successfully completed and Kompartemen or its sublicensee has become obligated to have the article published. Kompartemen Experiences may conform the article to a style of punctuation, spelling, capitalization, and usage that it deems appropriate.