PENGARUH STRUKTUR CORPORATE GOVERNANCE, AUDIT TENURE DAN KUALITAS AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN PADA PERBANKAN SYARIAH DI INDONESIA

RANI ARINASARI, NIM. 12390082 (2016) PENGARUH STRUKTUR CORPORATE GOVERNANCE, AUDIT TENURE DAN KUALITAS AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN PADA PERBANKAN SYARIAH DI INDONESIA. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

Integrity of financial statements is an issue that is considered important because in addition to many cases of manipulation of financial statements, the integrity of the financial statements can indicate the extent to which the information in the financial statements give a true and fair information in line with the teachings of Islam so that it can be used in the context of the right decisions. This study aims to find empirical evidence about the influence of the structure of corporate governance, audit tenure, and audit quality on the integrity of financial statements. The independent variable research is a corporate governance structure that is proxied by five variables: independent directors, institutional ownership, board of directors, audit committee and supervisory board of sharia, while the other variable is the audit tenure and audit quality. The dependent variable of the study is the integrity of the financial statements are measured with conservatism. The sample in this study were taken by using purposive sampling method and obtained 10 samples of the annual financial report of the total 12 population of the research object that Islamic Banks in Indonesia. The period used in the study is 4 years from 2011 to 2014. The analytical method used is the method of panel data regression. The results showed that the board of directors, the supervisory board and audit quality sharia significant effect on the integrity of financial statements, but the influence of the board shows the results of a negative coefficient while the independent directors, audit committee, institutional ownership and tenure audit no significant effect on the integrity of financial statements. This is because the role of functions in corporate governance is not maximized, such as the performance of independent directors who have not been dominant and there is still a vacancy on the board of directors. Distance attachment auditor with the client does not have a negative impact because the auditor is able to maintain its independence and professionalism so as to produce audited financial statements.

Item Type: Thesis (Skripsi)
Additional Information: Dr. Misnen Ardiansyah, S.E., M.Si., Akt. Dian Nuriyah Solissa, S.H.I., M.Si
Uncontrolled Keywords: Integrity of financial reporting, corporate governance structure, the Independent Commissioner, Institutional Ownership, Board of Directors, the Audit Committee, the Sharia Supervisory Board, Audit tenure, Quality Audit
Subjects: Keuangan Syariah
Divisions: Fakultas Ekonomi dan Bisnis Islam > Keuangan Syariah (S1)
Depositing User: Miftahul Ulum [IT Staff]
Date Deposited: 18 Apr 2016 15:20
Last Modified: 18 Apr 2016 15:20
URI: http://digilib.uin-suka.ac.id/id/eprint/20134

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