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

AULIA PUTRI, VIVIN (2015) Pengaruh Struktur Corporate Governance, Audit Tenure, Dan Spesialisasi Industri Auditor Terhadap Integritas Laporan Keuangan. ["eprint_fieldopt_thesis_type_engd" not defined] thesis, Universitas Muria Kudus.

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Abstract

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.

Item Type: Thesis (["eprint_fieldopt_thesis_type_engd" not defined])
Additional Information: Pembimbing : Dra. Ponny Harsanti, M.Si, Akt
Uncontrolled Keywords: Struktur corporate governance, audit tenure dan spesialisasi industri auditor.
Subjects: Ilmu-ilmu Sosial > Teori Ekonomi
Divisions: Fakultas Ekonomi > Akuntansi (S1)
Depositing User: pustakawan umk
Date Deposited: 10 Nov 2015 07:13
Last Modified: 10 Nov 2015 07:13
URI: http://eprints.umk.ac.id/id/eprint/4820

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