PENGARUH MEKANISME CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, LEVERAGE DAN SPESIALISASI INDUSTRI AUDITOR TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2016)

This study aims to examine and obtain empirical evidence about: (1) The
positive influence of institutional ownership on the integrity of financial statements,
(2) The positive influence of independent commissioners on the integrity of financial
statements, (3) The audit committee's positive influence on the integrity of financial
statements, (4) The positive influence of company size on the integrity of financial
statements, (5) The positive influence of leverage on the integrity of financial
statements, and (6) The positive influence of auditor industry specialization on the
integrity of financial statements.
The population used is a manufacturing company listed on the Indonesia
Stock Exchange in 2014-2016. The number of company samples is 99 companies.
Sampling in this study using purposive sampling. The type of data used in this study
is secondary data. Data collection is done with documentation. The analysis
technique used is multiple linear regression.
The results of this study indicate that: (1) Institutional ownership has a
negative effect on the integrity of financial statements, as evidenced by a
significance value of 0.043 < 0.05 and a negative regression coefficient of -0.098;
(2) Independent commissioner has no effect on the integrity of financial statements,
as evidenced by a significance value of 0.194 > 0.05 and a negative regression
coefficient of -2.023; (3) The audit committee has a positive effect on the integrity of
financial statements, as evidenced by a significance value of 0.000 < 0.05 and a
positive regression coefficient of 3.072; (4) Company size has no effect on the
integrity of financial statements, as evidenced by a significance value of 0.540 >
0.05 and a negative regression coefficient of -0.054; (5) Leverage has a negative
effect on the integrity of financial statements, as evidenced by a significance value
of 0.046 < 0.05 and a negative regression coefficient of -0.383; and (6) auditor
industry specialization has no effect on the integrity of financial statements, as
evidenced by a significance value of 0.094 > 0.05 and a positive regression
coefficient of 0.567