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JURNAL BISNIS DAN AKUNTANSI
Vol. 15, No. 1a, Is. 8, November 2013, Hlm. 141-152

ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP INTEGRITAS LAPORAN KEUANGAN

WENNY dan LIE LIE PIEN

STIE Trisakti
wenny@stietrisakti.ac.id

 

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Official URL:
http://www.tsm.ac.id/JBA/JBAVOL15/ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP INTEGRITAS LAPORAN KEUANGAN

ABSTRACT:

The purpose of this study is to examine the factors which affect financial statement’s integrity. They are institutional ownership, management ownership, audit committee, independent commissioner, audit quality, audit opinion and firm size. Sample of this research select for manufacture company which listed in Indonesia Stock Exchange during period of 2009 until 2011. The total sample of this research was 107 manufacturing companies. Result of this analysis showes that independent commissioner and firm size has influence to financial statement’s integrity. On the other hand, institutional ownership, management ownership, audit committee and audit quality have no influence to financial statement’s integrity.

Keyword :Institutional Ownership, Management Ownership, Audit Committee, Independent Commissioner, Audit Quality, Audit Opinion, Firm Size and Integrity Of Fiancial Statement.
 
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