| dc.contributor.author | TRIDIYANTO, RONA | |
| dc.contributor.author | NAZARUDDIN, IETJE | |
| dc.date.accessioned | 2018-05-29T13:03:01Z | |
| dc.date.available | 2018-05-29T13:03:01Z | |
| dc.date.issued | 2015-03-19 | |
| dc.identifier.isbn | 978-602-72325-0-1 | |
| dc.identifier.uri | http://repository.umy.ac.id/handle/123456789/19179 | |
| dc.description.abstract | The researchers aimed to examine the influence of corporate mechanism governance, 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. | en_US |
| dc.publisher | Program Studi Akuntansi UMY | en_US |
| dc.subject | Mechanism of Corporate Governance, Change of Auditor, auditor industry specialization, Integrity of Financial statements | en_US |
| dc.title | PENGARUH MEKANISME CORPORATE GOVERNANCE, PERGANTIAN AUDITOR, SPESIALISASI INDUSTRI AUDITOR, DAN UKURAN KAP TERHADAP INTEGRITAS LAPORAN KEUANGAN | en_US |
| dc.type | Article | en_US |
