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JURNAL BISNIS DAN AKUNTANSI
Vol. 16, No. 1a, Is. 7, November 2014, Hlm. 41-50

PENGARUH INDEPENDENSI AUDITOR, KOMITE AUDIT, UKURAN PERUSAHAAN DAN FAKTOR LAINNYA TERHADAP INTEGRITAS LAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR

NURHAIYANI

STIE Trisakti
nurhaiyani@stietrisakti.ac.id

 

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http://www.tsm.ac.id/JBA/JBAVOL16/PENGARUH INDEPENDENSI AUDITOR, KOMITE AUDIT, UKURAN PERUSAHAAN DAN FAKTOR LAINNYA TERHADAP INTEGRITAS LAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR

ABSTRACT:

The objectives of this research to analyze of influence of auditor’s independency, audit committee, company size and other factors toward financial statement integrity in manufacturing companies. The sample of this research consisting 97 manufacturing companies which listed in Indonesia Stock Exchange with period from 2009 until 2011 has been selected using purposive sampling method. Data are taken from website Indonesia Stock Exchange. The statistical used in this research was multiple regression. The result of research concluded that auditor’s independency, audit committee, independent commissioner, size board of commissioner, institutional ownership, managerial ownership, audit reputation and company size have no influence to financial statement integrity.

Keyword :Integrity, auditor’s independency, independent commissioner, audit reputation.
 
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