PENGARUH KOMITE AUDIT, KOMISARIS INDEPENDEN, KEPEMILIKAN INSTITUSIONAL, KUALITAS AUDIT DAN UKURAN PERUSAHAAN TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi pada Perusahaan LQ 45 (Non-Perbankan) Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2008-2012)

Abstract

If the integrity of financial statements said the financial statements meet the reliability and quality in accordance with generally acceptable accounting principles. Information that has high integrity have the ability to influence the decision readers of financial statements to help make decisions. This study aims to empirically analyze the effect of the audit committee, independent directors, institutional ownership, audit quality and the size of the company for the integrity of the financial statements.

The population in this study are all companies Non-Banking recorded in the calculation of LQ 45 period 2008-2012 totaling 45 companies. Based on LQ 45 (Non-Banking) listed in Indonesia Stock Exchange (IDX) during the period from 2008 to 2012 obtained a sample of 100 observational data from 20 companies. The sampling technique used purposive sampling. Statistical analysis was conducted on the multiple linear regression and hypothesis testing.

Based on the analysis of data it can be concluded; there is the influence of the audit committee of the integrity of financial statements, are the influence of independent directors on the integrity of the financial statements, There is no effect of institutional ownership on the integrity of the financial statements, are the effect of audit quality on the integrity of the financial statements, are the effect of firm size on the integrity of the financial statements

Keywords: Audit Committee, Independent Commissioner, Institutional Ownership, Quality Audit, Company Size, Integrity Financial Statements