PENGARUH INDEPENDENSI, KOMPETENSI, DAN MEKANISME CORPORATE GOVERNANCE TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi Kasus Pada Perusahaan Manufaktur yang terdapat di Bursa Efek Indonesia Tahun 2012-2014)

PURBA, ROSI HERNAWATI (2018) PENGARUH INDEPENDENSI, KOMPETENSI, DAN MEKANISME CORPORATE GOVERNANCE TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi Kasus Pada Perusahaan Manufaktur yang terdapat di Bursa Efek Indonesia Tahun 2012-2014). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

ABSTRACK This study aims to exaime and asses the influence of independence, Competence, Corporate Governance mechanism to integrity of financial Statement. Indepedent variables used in this study is independence of auditor, competence of auditor, corparate governance mechanisms are analyzed with foreign stock ownership, audit commitee, and independent directors. This research used a Sample Of companies listed on the Indonesia Stock Exchange during the period 2012 to 2014. Number of manufacturing firms sampled this research were 20 companies with over 3 years of observation. Based on purposive sampling method, the total sample was 60 financial statements. The result showed that independence, foreign stock ownership, audit committee no significant effect on the integrity of financial statements. Competence and independent commissioner significantly on the integrity of financial statements. Keyword : Independence, Competence, Foreign stock ownership, independent commissioner, audit committee, integrity of financial statements ABSTRAK Penelitian ini bertujuan untuk menguji apakah Independensi, kompetensi, dan mekanisme Corporate Governance berpengaruh terhadap laporan keuangan. Variabel Independen dalam penelitian ini adalah independensi auditor, kompetensi auditor mekanisme corporate governance yang dianalisis dengan kepemilikan asing, komite audit, dan komisaris independen. Sampel yang digunakan diperusahaan ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2012-2014. Jumlah Manufaktur yang dijadikan sampel sebanyak 20 Perusahaan dengan pengamatan selama 3 tahun, sehingga total sampel sebanyak 60 perusahaan. Penelitian ini menggunakan data sekunder yang diambil dari laporan tahunan dan laporan audit perusahaan. Hasil penelitian ini menunjukan bahwa independensi, kepemilikan asing, komite audit tidak berpengaruh signifikan terhadap integritas laporan keuangan. Sedangkan kompetensi auditor dan komisaris independen berpengaruh signifikan terhadap integritas laporan keuangan. Kata Kuci : Independensi Auditor, Kompetensi Auditor, kepemilikan Asing, komite Audit, Komisaris Independen, Integritas laporan keuangan.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 18 024
NIM: 43213110450
Uncontrolled Keywords: Independensi Auditor, Kompetensi Auditor, kepemilikan Asing, komite Audit, Komisaris Independen, Integritas laporan keuangan.
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.452 Audit Reports/Laporan Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.453 Auditing of Computer-Processed Accounts/Mengaudit Laporan yang Diproses Komputer
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.458 Internal Auditing/Audit Internal
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 18 Jul 2018 02:43
Last Modified: 22 Sep 2018 03:07
URI: http://repository.mercubuana.ac.id/id/eprint/43722

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