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JURNAL BISNIS DAN AKUNTANSI
Vol. 16, No. 1a, Is. 7, November 2014, Hlm. 1-12

FAKTOR-FAKTOR YANG MEMPENGARUHI INTEGRITAS LAPORAN KEUANGAN PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

DIANA dan MARIA MAGDALENA

STIE Trisakti
diana@stietrisakti.ac.id

 

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http://www.tsm.ac.id/JBA/JBAVOL16/FAKTOR-FAKTOR YANG MEMPENGARUHI INTEGRITAS LAPORAN KEUANGAN PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

ABSTRACT:

The objective of this research is to test and analyse the effect of auditor’s independency, corporate governance mechanisms, auditor’s reputation, and audit opinion to financial statement’s integrity. The population of this research is all manufacturing companies which listed in the Indonesia Stock Exchange (Bursa Efek Indonesia) from 2007 until 2011. The data type is secondary data consists of annual financial statements collected from IDX website. The sample consists of 100 manufacturing companies. This research uses multiple linear regression as the statisctial analysis method. The result show that auditor’s independency, corporate governance mechanisms, auditor’s reputation and audit opinion does not influencing the financial statement’s integrity.

Keyword :Financial Statement’s Integrity, Auditor’s Independency, Corporate Governance Mechanisms, Auditor’s Reputation, and Audit Opinion.
 
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