PENGARUH KOMITE AUDIT, KOMISARIS INDEPENDEN, KUALITAS AUDIT, MANAJEMEN LABA DAN UKURAN PERUSAHAAN TERHADAP INTEGRITAS LAPORAN KEUANGAN
Abstract
ABSTRACT
This study aims to analyze the effect of audit committees, commissioners independent, audit quality, earnings management, and company size toward the integrity of financial statements in manufacturing companies listed on the Indonesian stock exchange. The subject of this research is the financial statements of manufacturing companies listed on the Indonesian stock exchange in 2014-2016 with a sample of 57 companies selected by using purposive sampling method. Data analysis tool in this research use spss 16.
Based on the analysis that has been done, the result shows that audit committees, independent commissioners, earnings management and company size have no effect toward integrity of financial statement, while audit quality was found to have an effect toward integrity of financial statement at manufacturing company listed on the Indonesian stock exchange in 2014-2016