Cover Image

PENGARUH MEKANISME CORPORATE GOVERNANCE, PERGANTIAN AUDITOR, SPESIALISASI INDUSTRI AUDITOR, DAN UKURAN KAP TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi pada Perusahaan Manufaktur yang Terdaftar di Bu

*125 The researchers aimed to examine the influence of corporate mechanism gonernance, change of auditors, auditor industry-specialization, and the size of the firm on the integrity of the financial statements. The sample in this study were 136 companies that against in Indonesia Stock Exchange (IDX...

Full description

Main Author: Rona Tridiyanto
Format: Skripsi S1
Language: Bahasa Indonesia
Published: AKT 15 UMY 125 2015
Subjects:
*125 Mechanism of Corporate Governance, Change of Auditor, auditor industry specialization, and the size of the firm, the Integrity of Financial statements
Online Access: http://oaipmh-jogjalib.umy.ac.idkatalog.php?opo=lihatDetilKatalog&id=55552
PINJAM
id oai:lib.umy.ac.id:55552
recordtype oai_dc
spelling oai:lib.umy.ac.id:555522021-06-16T13:06:47ZPENGARUH MEKANISME CORPORATE GOVERNANCE, PERGANTIAN AUDITOR, SPESIALISASI INDUSTRI AUDITOR, DAN UKURAN KAP TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi pada Perusahaan Manufaktur yang Terdaftar di BuRona Tridiyanto*125 Mechanism of Corporate Governance, Change of Auditor, auditor industry specialization, and the size of the firm, the Integrity of Financial statements*125 The researchers aimed to examine the influence of corporate mechanism gonernance, change of auditors, auditor industry-specialization, and the size of the firm on the integrity of the financial statements. The sample in this study were 136 companies that against in Indonesia Stock Exchange (IDX) for 3 consecutive years from 2011-2013 as the sample is based on purposive sampling method. The data used in this study is a secondary form of financial statements of manufacturing companies, and other references that support this research. Data analysis techniques using classical assumption: normality test, multicollinearity, autocorrelation, and heteroscedasticity test. Test this hypothesis using multiple regression analysis. These results indicate that: independent commissioners negatively affect the integrity of the financial statements, the audit committee a positive effect on the integrity of the financial statements, ownership institutionally positive effect on the integrity of the financial statements, managerial ownership adversely affected the integrity of the financial statements, the auditor turn negatively affect the integrity of the financial statements , auditor industry specialization negatively affect the integrity of the financial statements and the size of the firm negatively affect the integrity of the financial statements.AKT 15 UMY 1252015Skripsi S1SKR FE 125Bahasa Indonesiahttp://oaipmh-jogjalib.umy.ac.idkatalog.php?opo=lihatDetilKatalog&id=55552
institution Universitas Muhammadiyah Yogyakarta
collection Perpustakaan Yogyakarta
language Bahasa Indonesia
topic *125 Mechanism of Corporate Governance, Change of Auditor, auditor industry specialization, and the size of the firm, the Integrity of Financial statements
spellingShingle *125 Mechanism of Corporate Governance, Change of Auditor, auditor industry specialization, and the size of the firm, the Integrity of Financial statements
Rona Tridiyanto
PENGARUH MEKANISME CORPORATE GOVERNANCE, PERGANTIAN AUDITOR, SPESIALISASI INDUSTRI AUDITOR, DAN UKURAN KAP TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi pada Perusahaan Manufaktur yang Terdaftar di Bu
description *125 The researchers aimed to examine the influence of corporate mechanism gonernance, change of auditors, auditor industry-specialization, and the size of the firm on the integrity of the financial statements. The sample in this study were 136 companies that against in Indonesia Stock Exchange (IDX) for 3 consecutive years from 2011-2013 as the sample is based on purposive sampling method. The data used in this study is a secondary form of financial statements of manufacturing companies, and other references that support this research. Data analysis techniques using classical assumption: normality test, multicollinearity, autocorrelation, and heteroscedasticity test. Test this hypothesis using multiple regression analysis. These results indicate that: independent commissioners negatively affect the integrity of the financial statements, the audit committee a positive effect on the integrity of the financial statements, ownership institutionally positive effect on the integrity of the financial statements, managerial ownership adversely affected the integrity of the financial statements, the auditor turn negatively affect the integrity of the financial statements , auditor industry specialization negatively affect the integrity of the financial statements and the size of the firm negatively affect the integrity of the financial statements.
format Skripsi S1
author Rona Tridiyanto
author_sort Rona Tridiyanto
title PENGARUH MEKANISME CORPORATE GOVERNANCE, PERGANTIAN AUDITOR, SPESIALISASI INDUSTRI AUDITOR, DAN UKURAN KAP TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi pada Perusahaan Manufaktur yang Terdaftar di Bu
title_short PENGARUH MEKANISME CORPORATE GOVERNANCE, PERGANTIAN AUDITOR, SPESIALISASI INDUSTRI AUDITOR, DAN UKURAN KAP TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi pada Perusahaan Manufaktur yang Terdaftar di Bu
title_full PENGARUH MEKANISME CORPORATE GOVERNANCE, PERGANTIAN AUDITOR, SPESIALISASI INDUSTRI AUDITOR, DAN UKURAN KAP TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi pada Perusahaan Manufaktur yang Terdaftar di Bu
title_fullStr PENGARUH MEKANISME CORPORATE GOVERNANCE, PERGANTIAN AUDITOR, SPESIALISASI INDUSTRI AUDITOR, DAN UKURAN KAP TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi pada Perusahaan Manufaktur yang Terdaftar di Bu
title_full_unstemmed PENGARUH MEKANISME CORPORATE GOVERNANCE, PERGANTIAN AUDITOR, SPESIALISASI INDUSTRI AUDITOR, DAN UKURAN KAP TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi pada Perusahaan Manufaktur yang Terdaftar di Bu
title_sort pengaruh mekanisme corporate governance, pergantian auditor, spesialisasi industri auditor, dan ukuran kap terhadap integritas laporan keuangan (studi pada perusahaan manufaktur yang terdaftar di bu
publisher AKT 15 UMY 125
publishDate 2015
url http://oaipmh-jogjalib.umy.ac.idkatalog.php?opo=lihatDetilKatalog&id=55552
isbn SKR FE 125
_version_ 1702749391311339520
score 14.79448

Similar Items