Pradani, Yohana Anggi and , Andy Dwi Bayu Bawono, SE.,M.Si.,Ph.D (2017) Pengaruh Mekanisme Corporate Governance, Leverage Dan Pergantian Auditor Terhadap Integritas Laporan Keuangan (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2010- 2015). Skripsi thesis, Universitas Muhammadiyah Surakarta.
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Abstract
The integrity of financial statement is shown, when the financial statements is presented fairly and honestly that inform the actual situation. This research purposed to the influence of Corporate Governance mechanism (Audit Committee, Independent Commissioner, Institutional Ownership, Managerial Ownership), leverage and change of auditor towards integrity of financial statement. This study was conducted using secondary data. The population of this research is a manufacture companies that were listed in BEI for the period of 2010-2015. The total of samples were 90 companies based on pusposive sampling technique. The results showed that audit committee and managerial ownership have significant influence to integrity of financial statements. while independent commissioner, institutional ownership, leverage and change of auditor to influence to integrity of financial statement.
| Item Type: | Karya ilmiah (Skripsi) |
|---|---|
| Uncontrolled Keywords: | Audit Committee, Independent Commissioner,Institutional Ownership, Managerial Ownership, Leverage and Change of Auditor, Integrity of Financial Statements |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HJ Public Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | YOHANA ANGGI PRADANI |
| Date Deposited: | 07 Nov 2017 08:53 |
| Last Modified: | 07 Nov 2017 08:53 |
| URI: | http://eprints.ums.ac.id/id/eprint/57098 |
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