PENGARUH INDEPENDENSI, CORPORATE GOVERNANCE, DAN KUALITAS AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN

Abstract

Public accountant can increase the quality of audit report for can keep a big trust as user of
financial audit report.This research use secondary data counted 81 company samples which enlist
at Indonesian Stock Exchange (IDX) during 2005 to 2008. Data collected with purposive sampling
method and test with statistical test of multiple regressions. Result of statistical test indicates that
auditor independency variable, governance corporate mechanism, and audit quality showed not
significant influence to financial statement integrity. From the fifth variable sub that are used of
governance corporate mechanism, only managerial ownership that have an effect significantly to
financial statement integrity, while audit committee, independent commissary variable, board of
commissioner size, and institutional ownership do not have an effect significantly to financial
statement integrit.Audit committee participate can’t effectively to increase financial statement
integrity. Independence commissary can’t participate to balance of problem solving. Maybe plan
of regulation yet, so can’t built to good corporate governance.In audit quality range 40% entities
to buy industry special auditor. So maybe auditor to find and report undeviant behaviour depend
on skill of auditor tecknic
Keywords: independence, corporate governance, audit quality, financial statement integrity