ANALISIS PENGARUH INDEPENDENSI AUDITOR, KUALITAS AUDIT DAN MEKANISME TATA KELOLA PERUSAHAAN YANG BAIK TERHADAP INTEGRITAS LAPORAN KEUANGAN PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI

Abstract

The purpose of this research was to determine whether the Auditor’s Independency, Audit Quality, and Good Corporate Governance have significant effect to financial statement’s integrity. This research used secondary data collected through Indonesia Stock Exchange. The population of this researchis companies was listed in the manufacturing sector at Indonesia Stock Exchange, which were published in financial report during 2005 until 2009. The sample determine based on purposive sampling method. There were 75 firm meeting on the criteria. The research hyphotesis were tested using multiple regression analysis. The result of this research show that (1) Auditor’s Independency negative insignificant influence to financial statement’s integrity, (2) Audit Quality negative significant to financial statement’s integrity, (3) Good Corporate Governance mechanism doing t-test negative insignificant to financial statement’s integrity while doing F-test positive significant to finansial statement’s integrity.