DAMPAK AUDIT QUALITY DAN CORPORATE GOVERNANCE TERHADAP INTEGRITAS LAPORAN KEUANGAN

<p><em>Abstrak</em>: Penelitian ini bertujuan untuk mengetahui pengaruh kualitas audit terhadap integritas laporan keuangan, pengaruh mekanisme <em>coorporate governance</em> terhadap integritas laporan keuangan. Penelitian ini dilakukan pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia. Populasi dalam penelitian ini terdiri dari 31 perusahaan perbankan yang terdaftar di Bursa Efek Indonesia dengan menggunakan teknik pengambilan sampel sensus. Berdasarkan hasil penelitian dapat disimpulkan bahwa kualitas audit tidak berpengaruh terhadap integritas laporan keuangan. Mekanisme <em>corporate governance </em>berpengaruh signifikan terhadap integritas laporan keuangan.</p><p> </p><p><strong>Kata kunci</strong> : Audit Quality, <em>Coorporate Governance</em>, Integritas Laporan Keuangan.</p><p> </p><p><em>Abstract: This study aimed to determine the effect of audit quality on the integrity of the financial statements, the effect of Coorporate governance mechanisms on the integrity of financial statements. This research was conducted on banking companies listed in Indonesia Stock Exchange. The population in this study consisted of 31 banking companies listed in Indonesia Stock Exchange by using a sampling technique census. Based on the results of this study concluded that audit quality does not affect the integrity of the financial statements. Corporate governance mechanisms have a significant effect on the integrity of the financial statements.</em></p><p><strong> </strong></p><strong><em>Keywords</em></strong><em> : Audit Quality</em><em>, Coorporate Governance, Integrity of the Financial Statements