Pengaruh Karakteristik Dewan Komisaris, Komite Audit, Independensi Auditor Eksternal, dan Kualitas Audit Terhadap Integritas Laporan Keuangan (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia)

Sari. , Herlin Qomara (2009) Pengaruh Karakteristik Dewan Komisaris, Komite Audit, Independensi Auditor Eksternal, dan Kualitas Audit Terhadap Integritas Laporan Keuangan (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia). Other thesis, FAKULTAS EKONOMI.

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Abstract

Financial statement integrity is how finarcial statement presence thru and valid information. To kept finaneial statement inegrity. it needs internal and external parties participations. This research aims to give empirical evidence about influence of the characteristics of board commissiorers (consist of the proportion of board commissaries independent, size, knowledge and experience in accounting /finance), audit committee size, external auditor independence, ud qlc,lin' of audit to financiol statements integrity. The measure offinancial statement integryty in this research used conservatism and earnings management.

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