THE INDEPENDENCE OF AUDITOR, CORPORATE GOVERNANCE, AUDIT QUALITY, AND AUDIT TENURE ON THE INTEGRITY OF FINANCIAL STATEMENT

JUNDI NURI AZHAR, NIM. 11390015 (2016) THE INDEPENDENCE OF AUDITOR, CORPORATE GOVERNANCE, AUDIT QUALITY, AND AUDIT TENURE ON THE INTEGRITY OF FINANCIAL STATEMENT. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

This study was aimed to analze the influence of the independence of auditor, corporate governance (institutional ownership, audit committes, independent commissioners), audit quality, and audit tenure on the integrity of financial statements in companies listed on the Jakarta Islamic Index. Independent variables were used in this study is the independence, corporate governance, audit quality, and audit tenure. While the dependent variable is the integrity of financial statement analyzed by conservatism. This study used 48 companies listed on the Jakarta Islamic Index in 2010-2014. Samples obtaind using a purposive sampling method. Data were processed using SPSS Software (PASW 18). The analytical method used is linear regression analysis. The result showed that audit tenure had a negative significant impact on the integrity of financial statement, while independence of auditor, institutional ownership, audit committee, independent commissioners, and audit quality had no significant effect on integrity of financial statement.

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