PENGARUH PROPORSI DEWAN KOMISARIS INDEPENDEN, UKURAN KOMITE AUDIT DAN KUALITAS AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN

ANGGI, PUTRI (2015) PENGARUH PROPORSI DEWAN KOMISARIS INDEPENDEN, UKURAN KOMITE AUDIT DAN KUALITAS AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN. Diploma thesis, Universitas Andalas.

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Abstract

ABSTRACT This study aims to look at how financial statement presence thru and valid information. This research takes sample from 25 companies in banking sector at the Indonesia Stock Exchange, which were published in financial report from 2010-2013. In this study there are three indicators , namely the porportion of board commissaries independent , audit committe size and quality of audit financial statement. The measure of financial statement integrity in this research used conservatism index. . The method used in this research is multi regression. The results showed that by using conservatism index to measured financial statement integrity, it is only proportion of board commissaries independent influences financial statement integrity. Keywords : financial statement integrity, commissaries independent, audit committe size, audit quality

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