PENGARUH KOMISARIS INDEPENDEN, KUALITAS AUDIT DAN KOMITE AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN

Christie Putri Adhitama, . (2014) PENGARUH KOMISARIS INDEPENDEN, KUALITAS AUDIT DAN KOMITE AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

The main purpose of this study is to examine the influence of variable Independent Commissioner, Audit Quality and Audit Committees towards Integrity of the Financial Statements which is proxied by the discretionary accruals. The study population is the manufacturing sector goods and consumtion company listed on the Indonesia Stock Exchange (BEI) during the year in 2010-2012. The research sample totaling 10 companies in accordance with the characteristics of the sample selection by purposive sampling method. Data analysis using multiple linear regression. The result showed that Independent Commissioner, Audit Quality and Audit Committees simultaneously and partially are insignificant influence to the Integrity of the Financial Statements.

Item Type: Thesis (Skripsi)
Additional Information: [No. Panggil : 1010112049] [Penguji II/Pembimbing : Satria Yudhia Wijaya] [Penguji I : Noegrahini Lastiningsih] [Ketua Penguji : Lidya Primta Surbakti]
Uncontrolled Keywords: Audit Committees, Audit Quality, Independent Commissioner
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HC Economic History and Conditions
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: Muamar Khadafi
Date Deposited: 13 Jun 2024 07:26
Last Modified: 13 Jun 2024 07:26
URI: http://repository.upnvj.ac.id/id/eprint/30229

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