PENGARUH MEKANISME CORPORATE GOVERNANCE, AUDIT TENURE, FINANCIAL DISTRESS, DAN INTERNET FINANCIAL REPORTINGTERHADAP INTEGRITAS LAPORAN KEUANGAN (studi empiris pada perusahaan manufaktur yang terdaftar di BEI periode 2013-2016)

Abstract

Intention of this research is to check influence of mechanism of corporate governance, make an audit of tenure, distress financial, and reporting financial internet to financial statement integrity at manufacturing business which enlist in effect exchange of indonesia period 2013-2016. Independent variable which used in this research is mechanism of corporate measured governance by ( institutional ownership, ownership of manajerial, independent commissary, and audit committee), make an audit of tenure, distress financial, and reporting financial internet. variable of Dependen which is used in this research is financial statement integrity which [in] analysis with conservatism. Sampel amount to 86 selected company with method of purposive sampling. Method analyse at this research use doubled linear regresi anilisis. Appliance assist statistical test the used is program of Statistical Product Service Solution and ( SPSS) Ver.22.0 Windows for and of Microsoft Excel 2007, while data the used is data of sekunder taken annual report manufacturing business of period 2013-2016 which [is] diproleh of Effect Exchange Indonesia ( www.idx.co.id). Result of this research of that independent commissary, ownership of manajerial, distress financial and of internet reporting financial have an effect on signifikan to financial statement integrity, While audit committee, institutional ownership , audit of tenure, do not have an effect on to financial statement integrity.

Keyword : financial statement integrity, governance corporate, reporting financial internet, and doubled linear regresi