文章基本信息

标题：PENGARUH INDEPENDENSI,KUALITAS AUDIT,SPESIALISASI INDUSTRI AUDITOR DAN CORPORATE GOVERNANCE TERHADAP INTEGRITAS LAPORAN KEUANGAN
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作者：Anisa Ayu Tussiana ; Hexana Sri Lastanti
期刊名称：Media Riset Akuntansi, Auditing & Informasi
印刷版ISSN：1411-8831
电子版ISSN：2442-9708
出版年度：2016
卷号：16
期号：1
页码：69-78
DOI：10.25105/mraai.v16i1.2076
语种：Indonesian
出版社：Lembaga Penerbit Fakultas Ekonomi dan Bisnis (LPFEB)
摘要：This study aimed to examine the effect of independency,audit quality,auditor industry specialization and corporate governance on integrity of financial statements.The population of the data is all of the companies which have been listed on the ranks in Corporate Governance Perception Index (CGPI) 2010-2013.Sample of 72 firms were obtained from the period 2010-2013.The multiple linear regression was used to analyse data.The results of this research showed that independency,corporate governance,and auditor industry specialization had no significant influences on the integrity of financial statements while audit quality influences significantly on the integrity of financial statements.
关键词：Integrity of financial statements;independency;audit quality;corporate governance;auditor industry specialization