Pengaruh Kualitas Audit, Independesi Auditor & Mekanisme Corporate Governance terhadap Integritas Laporan Keuangan Perusahaan Manufaktur yang Terdaftar pada Bursa Efek Indonesia pada Tahun 2009-2013

Tujuan penelitian ini adalah untuk mengetahui apakah kualitas audit, independensi akuntan publik, serta mekanisme corporate governance memiliki pengaruh terhadap intergitas laporan keuangan. Objek penelitian meliputi 25 Perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2009-2013. Penelitian ini menggunakan pengujian asumsi klasik, analisis regresi linier ganda, uji koefisien determinasi, uji F dan uji t. Kesimpulan dari hasil penelitian ini adalah kualitas audit, independensi auditor, kepemilikan institusional, dan komite audit tidak berpengaruh terhadap integritas laporan keuangan. Sedangkan komisaris independen dan kepemilikan manajerial berpengaruh negatif terhadap integritas laporan keuangan. Kata kunci: Kualitas audit, independensi, Corporate Governance, , dan integritas laporan keuangan The purpose of this study is to know whether the audit quality, independence of public accountants, corporate governance mechanisms have an influence on integrity of financial statement. Object of study covered 25 manufacture companies listed in Indonesia Stock Exchange 2009-2013 period. This study uses the classical assumption test, multiple linear regression analysis, coefficient of determination test, F test and t test. The conclusion from the results of this study is the quality of the audit,independence of public accountants,institutional ownership and audit committee does not affect the integrity of financial statements. While independent commissary variables, and managerial ownership affect the integrity of financial statement. Keywords: audit quality, independence, corporate governance, financial statement integrity DAFTAR PUSTAKA Agoes , Sukrisno. 2005. Penerapan GCG Pada Perguruan Tinggi. Auditor, No. 18 Aldridge, John.E & Siswanto Sutojo. 2008. Good Corporate Governance.Jakarta: PT.Damar Mulia Pustaka. Ali, Irfan. 2002. Pelaporan Keuangan dan Asimetri Informasi dalam Hubungan Agensi. Lintasan Ekonomi Vol. XIX. No.2. Astria, Tia. 2011. Analisis Pengaruh Audit Tenure, Struktur Corporate Governance, dan Ukuran KAP Terhadap Integritas Laporan Keuangan. Skripsi S1 Akuntansi. UNDIP. Semarang. BAPEPAM. 2000. Surat Edaran BAPEPAM No. SE-03/PM/2000 tentang Komite Audit. Jakarta. Baridwan, Zaki. 2004. Intermediate Accounting. BPFE, Yogyakarta. Basu, S. 1997. “The Conservatism Principle and The Asymetric Timeliness of Earnings.”, Journal of Accounting and Economics 24, 1997, pp. 3-37. Bawono, Singgih, 2010. Faktor-Faktor dalam Diri Auditor dan Kualitas Audit: Studi Pada KAP Big four di Indonesia. Skripsi S1 Akuntansi. UNSOED. Purwokerto. Bursa Efek Indonesia. 2001. Lampiran Keputusan Direksi PT Bursa Efek Jakarta Nomor: KEP-339/BEJ/07-2001, perihal Perubahan ketentuan huruf C.1 Christiawan, Yulius J. 2005. Aktivitas Pengendalian Mutu Jasa Audit Laporan Keuangan Historis: Studi Kasus pada Beberapa Kantor Akuntan Publik di Surabaya. Jurnal Akuntansi dan Keuangan, Vol 7/No. 1, Mei 2005 DeAngelo, L. E. 1981. Auditor Size and Audit Quality. Journal of Accounting and Economics. 1981, 3(3): 183-199. Dewi, AAA. Ratna, 2003. Pengaruh Konservatisma Laporan Keuangan terhadap Earning Respons Coeffisient Seminar Nasional Akuntansi VI.Surabaya: 517-525. Eisenhardt, Kathleen M. 1989. Building Theories from Case Study Research. Stanford University. The Academy of Management Oct 1989, pg 532. Fama, E.F., & Jensen, M.C. (1983). Separation of Ownership and Control. Journal of Law and Economics, Vol. XXVI. Financial Accounting Standards Boards. 1997. Statement of Financial Accounting Concepts Nomor 1: Objectives of Financial Reporting by Business Enterprises.” Stanford, Connecticut. Financial Accounting Standard Board.1997. Statement of Financial Accounting Concepts No.2 : Qualitative Characteristics of Accounting Information, Stamford. Connecticut. Francis, J. dan E. Wilson. 1988. Auditor changes: A joint test of theories relating to agency costs and auditor differentiation. The Accounting Review 63: 663-682. Gayatri, Ida Ayu Sri & I Dewa Gede Dharma Saputra. 2013. Pengaruh Corporate Governance, Ukuran Perusahaan dan Leverage terhadap Integritas Laporan Keuangan. E-Jurnal Akuntansi Universitas udayana 5