PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, KOMITE AUDIT, DEWAN DIREKSI, DEWAN KOMISARIS, KUALITAS AUDIT, DAN UKURAN PERUSAHAAN TERHADAP INTEGRITAS LAPORAN KEUANGAN

Abstract

Number of cases that affecting companies that engage auditors generate public distrust of accountants. Efforts undertaken by the government is to issue regulations governing the establishment of an independent board and audit committee on July 1, 2001. From the results of the investigation concluded that the main cause of these problems because of weak implementation of the principles of good corporate governance. This study aims to examine the effect of managerial ownership, institutional ownership, audit committee, board of directors, commissioners, tenure, and firm size for the integrity of financial statements partially or together. This study uses secondary data obtained from the company's incoming and LQ45 consistently falls within a period commencing from the year 2001- 2008. Sampling in this study using purposive sampling method. Where is the data included in the criteria listed as a public company which belongs to the LQ45 consistent and not make the announcement of mergers and acquisitions. Results from this research show that managerial ownership, institutional ownership, audit committee, board of directors, board of commissioners, tenure, and firm size affect the integrity of financial reporting. Meanwhile, on each variable only managerial ownership and firm size that influence the integrity of financial reporting and for institutional ownership, audit committee, board of directors, board of commissioners, audit quality does not affect the integrity of financial reports.