PENGARUH STRUKTUR CORPORATE GOVERNANCE, KUALITAS AUDIT DAN INTERNAL AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi Kasus Pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia Periode 2013-2015)

APRILIANY, GITA NIRMALA, E2B014026 (2018) PENGARUH STRUKTUR CORPORATE GOVERNANCE, KUALITAS AUDIT DAN INTERNAL AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi Kasus Pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia Periode 2013-2015). Sarjana / Sarjana Terapan (S1/D4) thesis, ["eprint_fieldopt_institution_UNIMUS" not defined].

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Abstract

The research purpose to analyze the influence of corporate governance structure which is audit committee and board of directors, audit quality which is competence and independence also internal audit on the integrity of financial statement. This research used a purposive sampling in the sample selection and retrieved as many as 30 companies sector basic industry and chemical for 3 years. Data analysis techniques used the multiple linear regression analysis. Statistical test results for competence shows Tcount as big as 4.214 with probability as big as 0.000 and board of directors shows Tcount as big as 5.229 with probability (sig) as big as 0.000, so these two variables affect positively the integrity of financial statements. While, statistical test results for audit committee shows Tcount as big as 0.144 with probability (sig) as big as 0.887, independence shows Tcount as big as 1,431 with probability (sig) as big as 0.165 and internal audit shows Tcount as big as -0.371 with probability (sig) as big as 0.714, so these three variables does not affect positively the integrity of financial statements. Keywords : corporate governance structure, audit committee, board of directors, audit quality,competence, independence, and internal audit.

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