| dc.contributor |
Fakultas Ekonomi |
|
| dc.contributor |
|
|
| dc.creator |
Maghfiroh, Lailatul |
|
| dc.creator |
Sukarmanto, Edi |
|
| dc.creator |
Purnamasari, Pupung |
|
| dc.date |
2018-01-26 |
|
| dc.date.accessioned |
2019-09-12T07:04:47Z |
|
| dc.date.available |
2019-09-12T07:04:47Z |
|
| dc.identifier |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/9834 |
|
| dc.identifier.uri |
http://hdl.handle.net/123456789/24559 |
|
| dc.description |
Abstract. The purpose of this research is to determine the effect of mechanisms of good corporate governance and auditor independence on the integrity of financial statements. The proxy for mechanisms of good corporate governance is institutional ownership, managerial ownership, independent commissioner and audit committee with proxy for integrity of financial statement is value of conservatism. This research uses description analysis methods and cuantitative by using multiple regression analysis. The sample of the research is 32 manufacturing company that are registeredat in Indonesia Stock Exchange (IDX) since 2014-2016. The determiner of the sample uses purposive sampling method. The results of this study indicate that audit committee have an effect on the integrity of financial statements, while institutional ownership, managerial ownership, independent commissioner and auditor independence has no effect on the integrity of financial statements. Based on the results of research that has been done, suggested: (1) To the company should be careful when experiencing financial difficulties, because various parties who have interests will put pressure on management. (2) For users of financial statements, should collect any information related to the condition of the company that is not limited to financial statements only. (3) For subsequent research should be able to add other independent variables such as auditor reputation, audit of tenure, and so on.Keywords: Auditor Independence, Integrity of Financial Statements and Mechanisms of Good Corporate Governance.Abstrak. Penelitian ini bertujuan untuk mengetahui pengaruh mekanisme good corporate governance dan independensi auditor terhadap integritas laporan keuangan. Adapun proksi yang digunakan untuk mekanisme good corporate governance adalah kepemilikan institusional, kepemilikan manajerial, komisaris independen dan komite audit serta proksi integritas laporan keuangan yaitu nilai konservatisme. Metode penelitian yang digunakan dalam penelitian ini adalah metode analisis deskriptif dan metode kuantitatif dengan menggunakan analisis regresi berganda. Sampel penelitian yang digunakan dalam penelitian ini adalah 32 perusahaa manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2014-2016. Penentuan sampel penelitian menggunakan metode purposive sampling. Hasil penelitian ini menunjukkan bahwa hanya komite audit yang berpengaruh terhadap integritas laporan keuangan. Sedangakan kepemilikan institusional, kepemilikan manajerial, komisaris independen, dan independensi auditor tidak berpengaruh terhadap integritas laporan keuangan. Berdasarkan hasil penelitian yang telah dilakukan, disarankan: (1) Kepada perusahaan sebaiknya berhati-hati ketika mengalami kesulitan keuangan, karena berbagai pihak yang memiliki kepentingan akan memberikan tekanan kepada manajemen. (2) Bagi pengguna laporan keuangan, hendaknya mengumpulkan segala informasi terkait kondisi perusahaan yang tidak terbatas pada laporan keuangan saja. (3) Untuk penelitian berikutnya hendaknya dapat menambahkan variabel independen lainnya seperti reputasi auditor, audit tenur, dan sebagainya.Kata Kunci: Independensi Auditor, Integritas Laporan Keuangan, Mekanisme good corporate governance. |
|
| dc.description |
Abstract. The purpose of this research is to determine the effect of mechanisms of good corporate governance and auditor independence on the integrity of financial statements. The proxy for mechanisms of good corporate governance is institutional ownership, managerial ownership, independent commissioner and audit committee with proxy for integrity of financial statement is value of conservatism. This research uses description analysis methods and cuantitative by using multiple regression analysis. The sample of the research is 32 manufacturing company that are registeredat in Indonesia Stock Exchange (IDX) since 2014-2016. The determiner of the sample uses purposive sampling method. The results of this study indicate that audit committee have an effect on the integrity of financial statements, while institutional ownership, managerial ownership, independent commissioner and auditor independence has no effect on the integrity of financial statements. Based on the results of research that has been done, suggested: (1) To the company should be careful when experiencing financial difficulties, because various parties who have interests will put pressure on management. (2) For users of financial statements, should collect any information related to the condition of the company that is not limited to financial statements only. (3) For subsequent research should be able to add other independent variables such as auditor reputation, audit of tenure, and so on.Keywords: Auditor Independence, Integrity of Financial Statements and Mechanisms of Good Corporate Governance.Abstrak. Penelitian ini bertujuan untuk mengetahui pengaruh mekanisme good corporate governance dan independensi auditor terhadap integritas laporan keuangan. Adapun proksi yang digunakan untuk mekanisme good corporate governance adalah kepemilikan institusional, kepemilikan manajerial, komisaris independen dan komite audit serta proksi integritas laporan keuangan yaitu nilai konservatisme. Metode penelitian yang digunakan dalam penelitian ini adalah metode analisis deskriptif dan metode kuantitatif dengan menggunakan analisis regresi berganda. Sampel penelitian yang digunakan dalam penelitian ini adalah 32 perusahaa manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2014-2016. Penentuan sampel penelitian menggunakan metode purposive sampling. Hasil penelitian ini menunjukkan bahwa hanya komite audit yang berpengaruh terhadap integritas laporan keuangan. Sedangakan kepemilikan institusional, kepemilikan manajerial, komisaris independen, dan independensi auditor tidak berpengaruh terhadap integritas laporan keuangan. Berdasarkan hasil penelitian yang telah dilakukan, disarankan: (1) Kepada perusahaan sebaiknya berhati-hati ketika mengalami kesulitan keuangan, karena berbagai pihak yang memiliki kepentingan akan memberikan tekanan kepada manajemen. (2) Bagi pengguna laporan keuangan, hendaknya mengumpulkan segala informasi terkait kondisi perusahaan yang tidak terbatas pada laporan keuangan saja. (3) Untuk penelitian berikutnya hendaknya dapat menambahkan variabel independen lainnya seperti reputasi auditor, audit tenur, dan sebagainya.Kata Kunci: Independensi Auditor, Integritas Laporan Keuangan, Mekanisme good corporate governance. |
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| dc.format |
application/pdf |
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| dc.language |
eng |
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| dc.publisher |
Universitas Islam Bandung |
|
| dc.relation |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/9834/pdf |
|
| dc.rights |
Copyright (c) 2018 Prosiding Akuntansi |
|
| dc.source |
Prosiding Akuntansi; Vol 4, No 1, Prosiding Akuntansi (Februari, 2018); 80-87 |
|
| dc.source |
Prosiding Akuntansi; Vol 4, No 1, Prosiding Akuntansi (Februari, 2018); 80-87 |
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| dc.source |
2460-6561 |
|
| dc.subject |
Akuntansi |
|
| dc.subject |
Independensi Auditor, Integritas Laporan Keuangan, Mekanisme good corporate governance |
|
| dc.subject |
Akuntansi |
|
| dc.subject |
Independensi Auditor, Integritas Laporan Keuangan, Mekanisme good corporate governance. |
|
| dc.title |
Pengaruh Mekanisme Good Corporate Governance dan Independensi Auditor terhadap Integritas Laporan Keuangan |
|
| dc.title |
Pengaruh Mekanisme Good Corporate Governance dan Independensi Auditor terhadap Integritas Laporan Keuangan |
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| dc.type |
info:eu-repo/semantics/article |
|
| dc.type |
info:eu-repo/semantics/publishedVersion |
|
| dc.type |
Peer-reviewed Article |
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| dc.type |
kuantitatif |
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| dc.type |
|
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