Pengaruh Mekanisme Corporate Governance, Kualitas Kantor Akuntan Publik, Dan Audit Tenure Terhadap Integritas Laporan Keuangan Padaperusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia
PENGARUH MEKANISME CORPORATE GOVERNANCE, KUALITAS
KANTOR AKUNTAN PUBLIK, DAN AUDIT
TENURETERHADAPINTEGRITASLAPORAN KEUANGAN PADA
PERUSAHAANMANUFAKTURYANG TERDAFTAR DI BURSA EFEK
INDONESIA
ABSTRAK
Penelitian ini bertujuan untuk menemukan bukti empiris dari pengaruh
mekanisme corporate governance (kepemilikan institusional, kepemilikan
manajerial, komite audit dan komisaris independen), kualitas Kantor Akuntan
Publik dan audit tenure terhadap integritas laporan keuangan pada perusahaan
manufaktur yang terdaftar di Bursa Efek Indonesia antara tahun 2011 hingga tahun
2013.
Metode
pengambilan
sampel
yang
digunakan
adalah
metodepurposivesamplingdan diperoleh 22 perusahaan yang akan menjadi objek
penelitian. Data yangdigunakan adalah laporan keuangan dan laporan auditor
independen yangdipublikasikan melalui website www.idx.co.id. Hipotesis
penelitian diuji dengan menggunakan regresi logistik.
Hasil penelitian ini menunjukkan bahwakepemilikan institusional
berpengaruh terhadap integritas laporan keuangan, kepemilikan manajerial tidak
berpengaruh terhadap integritas laporan keuangan, komite audit tidak berpengaruh
terhadap integritas laporan keuangan, komisaris independen tidak berpengaruh
terhadap integritas laporan keuangan, kualitas Kantor Akuntan Publik tidak
berpengaruh terhadap integritas laporan keuangan, dan audit tenure tidak
berpengaruh terhadap integritas laporan keuangan.
Kata kunci : Integritas Laporan Keuangan, Mekanisme Corporate
Governance, Kualitas Kantor Akuntan Publik, Audit Tenure.
iv
THE EFFECT OF CORPORATE GOVERNANCE MECHANISM, QUALITY
OF PUBLIC ACCOUNTANT AND AUDIT TENURE ON THE INTEGRITY
OF FINANCIAL STATEMENT IN MANUFACTURE COMPANIES LISTED
IN INDONESIA STOCK EXCHANGE
ABSTRACT
The purpose of this research is to examine the impact of corporate
governance mechanisms(institutional ownership, managerial ownership, audit
committees and independent directors), quality of public accountant and audit
tenure on the integrity of financial statements in manufacture company that listed
on Indonesia Stocks Exchange.
Sampling method that used is purposive sampling and the result are
22firmsas sample. This research is done for 2011-2013period. Data that used
in thisresearch is financial statements from each company, publized through
website www.idx.co.id. Hypothesis in this research are tested by
logisticregression.
Results of this research indicates that institutional ownership
influencesignificantly on the integrity of financial statements, managerial
ownership do not influences significantly on the integrity of financial statements,
the audit committee do not influencesignificantly on the integrity of financial
statements, independent directors do notinfluence on the integrity of financial
statements, the quality of the public accountant do notinfluence significantly on
the integrity of financial statements and the audit tenure do not influence
significantly on the integrity of the financial statements.
Keywords : Integrity Financial Statement, Corporate Governance Mechanisms,
Quality ofPublic Accountant, Audit Tenure
v
KANTOR AKUNTAN PUBLIK, DAN AUDIT
TENURETERHADAPINTEGRITASLAPORAN KEUANGAN PADA
PERUSAHAANMANUFAKTURYANG TERDAFTAR DI BURSA EFEK
INDONESIA
ABSTRAK
Penelitian ini bertujuan untuk menemukan bukti empiris dari pengaruh
mekanisme corporate governance (kepemilikan institusional, kepemilikan
manajerial, komite audit dan komisaris independen), kualitas Kantor Akuntan
Publik dan audit tenure terhadap integritas laporan keuangan pada perusahaan
manufaktur yang terdaftar di Bursa Efek Indonesia antara tahun 2011 hingga tahun
2013.
Metode
pengambilan
sampel
yang
digunakan
adalah
metodepurposivesamplingdan diperoleh 22 perusahaan yang akan menjadi objek
penelitian. Data yangdigunakan adalah laporan keuangan dan laporan auditor
independen yangdipublikasikan melalui website www.idx.co.id. Hipotesis
penelitian diuji dengan menggunakan regresi logistik.
Hasil penelitian ini menunjukkan bahwakepemilikan institusional
berpengaruh terhadap integritas laporan keuangan, kepemilikan manajerial tidak
berpengaruh terhadap integritas laporan keuangan, komite audit tidak berpengaruh
terhadap integritas laporan keuangan, komisaris independen tidak berpengaruh
terhadap integritas laporan keuangan, kualitas Kantor Akuntan Publik tidak
berpengaruh terhadap integritas laporan keuangan, dan audit tenure tidak
berpengaruh terhadap integritas laporan keuangan.
Kata kunci : Integritas Laporan Keuangan, Mekanisme Corporate
Governance, Kualitas Kantor Akuntan Publik, Audit Tenure.
iv
THE EFFECT OF CORPORATE GOVERNANCE MECHANISM, QUALITY
OF PUBLIC ACCOUNTANT AND AUDIT TENURE ON THE INTEGRITY
OF FINANCIAL STATEMENT IN MANUFACTURE COMPANIES LISTED
IN INDONESIA STOCK EXCHANGE
ABSTRACT
The purpose of this research is to examine the impact of corporate
governance mechanisms(institutional ownership, managerial ownership, audit
committees and independent directors), quality of public accountant and audit
tenure on the integrity of financial statements in manufacture company that listed
on Indonesia Stocks Exchange.
Sampling method that used is purposive sampling and the result are
22firmsas sample. This research is done for 2011-2013period. Data that used
in thisresearch is financial statements from each company, publized through
website www.idx.co.id. Hypothesis in this research are tested by
logisticregression.
Results of this research indicates that institutional ownership
influencesignificantly on the integrity of financial statements, managerial
ownership do not influences significantly on the integrity of financial statements,
the audit committee do not influencesignificantly on the integrity of financial
statements, independent directors do notinfluence on the integrity of financial
statements, the quality of the public accountant do notinfluence significantly on
the integrity of financial statements and the audit tenure do not influence
significantly on the integrity of the financial statements.
Keywords : Integrity Financial Statement, Corporate Governance Mechanisms,
Quality ofPublic Accountant, Audit Tenure
v