SASMITA, ELMA (2019) PENGARUH MEKANISME CORPORATE GOVERNANCE DAN KUALITAS AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR CONSUMER GOODS INDUSTRY PERIODE 2015-2017 YANG TERDAFTAR DI BURSA EFEK INDONESIA). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to analyze the influence of corporate governance mechanisms and audit quality on the integrity of financial statements. The sample used in this study is consumer goods industry companies that are listed on the Indonesia Stock Exchange during the period 2015-2017. The number of companies sampled was 30 companies with observations for 3 years, so the total sample was 90 observations. This study uses secondary data taken from annual reports and company audit reports. The results of this study indicate that audit committees and institutional ownership have a significant effect on the integrity of financial statements. While independent commissioners and audit quality have no significant effect on the integrity of financial statements. Keywords: Audit committee, independent commissioner, institutional ownership, audit quality, integrity of financial statements Penelitian ini bertujuan untuk menganalisa pengaruh mekanisme corporate governance dan kualitas audit terhadap integritas laporan keuangan. Sampel yang digunakan dalam penelitian ini adalah peusahaan consumer goods industry (industri barang konsumsi) yang terdaftar di Bursa Efek Indonesia selama periode 2015-2017. Jumlah perusahaan yang dijadikan sampel sebanyak 30 perusahaan dengan pengamatan selama 3 tahun, sehingga total sampel sebanyak 90 observasi. Penelitian ini menggunakan data sekunder yang diambil dari laporan tahunan dan laporan audit perusahaan. Hasil penelitian ini menunjukkan bahwa komite audit dan kepemilikan institusional berpengaruh signifikan terhadap integritas laporan keuangan. Sedangkan komisaris independen dan kualitas tidak berpengaruh signifikan terhadap integritas laporan keuangan. Kata Kunci : Komite audit, komisaris independen, kepemilikan institusional, kualitas audit, integritas laporan keuangan
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