ANALISIS EFEKTIVITAS PERANAN KOMITE AUDIT, KUALITAS AUDIT, DAN PROFITABILITAS PERUSAHAAN TERHADAP INTEGRITAS LAPORAN KEUANGAN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR PADA BEI PADA TAHUN 2013-2015)
AL HAKIM, GISTA RIJA
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This study aimed to analyze the role of the Audit Committee Effectiveness, Quality Audit, and the profitability of the Company for the Integrity of Financial Statements in Manufacturing Companies listed on the Indonesia Stock Exchange in 2013-2015. The integrity of the financial statements is defined as the extent to which the financial statements show a true and honest information. Independent variables used in this study is an audit committee, audit quality, and profitability. The dependent variable used in this study is the integrity of the financial statements. In this study sample was 120, consisting of 40 manufacturing company's financial statements for 2013-2015 were selected using purposive sampling. Based on the analysis that has been done, the result that the Audit Committee and the profitability of the Company has no significant effect on the integrity of financial statements. While the Audit Quality proven to significantly influence the integrity of financial statements.