Pengaruh Struktur Corporate Governance, Audit Tenure dan Spesialisasi Industri Auditor Terhadap Integritas Laporan Keuangan.

ABSTRAK

Penelitian ini bertujuan untuk menguji pengaruh struktur corporate governance, audit tenure dan spesialisasi industri auditor terhadap integritas laporan keuangan menggunakan objek penelitian perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2010-2014. Teknik pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling. Sampel yang digunakan sebanyak 330. Metode analisis data yang digunakan adalah analisis regresi logistik. Hasil penelitian menunjukkan  bahwa komite audit dan audit tenure berpengaruh, sedangkan komisaris independen, kepemilikan manajerial, kepemilikan institusional, dewan direksi dan spesialisasi industri auditor tidak berpengaruh terhadap integritas laporan keuangan.

Kata kunci: Struktur corporate governance, audit tenure  dan spesialisasi industri auditor.

ABSTRACT

This study examines the effect of structure corporate governance, audit tenure and auditor industry specialization to the integrity of financial statement using the object manufacturing companies listed in Indonesia Stock Exchange through the period 2010-2014. The sampling technique in this study using purposive sampling method. The total number of sample is 330. The data analisis method used is logistic regression analysis. The result shows the audit committee and audit tenure effect while the independent commissioner, managerial ownership, institusinal ownership, board of directors and auditor industry specializationare has no outcome the integrity of the financial statement.

Keywords: Structure corporate governance, audit tenure and auditor industry specialization.

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