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Anisa Ayu Tussiana
Uversitas Trisakti
Economics, Econometrics & Finance

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PENGARUH INDEPENDENSI, KUALITAS AUDIT, SPESIALISASI INDUSTRI AUDITOR DAN CORPORATE GOVERNANCE TERHADAP INTEGRITAS LAPORAN KEUANGAN Anisa Ayu Tussiana; Hexana Sri Lastanti
Media Riset Akuntansi, Auditing & Informasi Vol. 16 No. 1 (2016): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (445.64 KB) | DOI: 10.25105/mraai.v16i1.2076

Abstract

This study aimed to empirically examine the effect of independency, audit quality, auditor industry specialization and corporate governance on integrity of financial statements. The population of the data is all of the companies which have been listed on the ranks in Corporate Governance Perception Index (CGPI) 2010-2013. This study used purposive sampling method to select sample from the population. Based on this method, sample of 72 firms were obtained from the period 2010-2013. The multiple linear regression was used to analyse data. Proxy measurements for audit quality is using discretionary accrual modified jones model. The results of this research showed that independency, corporate governance, and auditor industry specialization had no significant influences on the integrity of financial statements while audit quality influences significantly on the integrity of financial statements. Keywords : Integrity of financial statements, independency, audit quality, corporate governance, auditor industry specialization
Co-Authors Hexana Sri Lastanti