PENGARUH CORPORATE GOVERNANCE, KUALITAS KAP, FIRM SIZE, DAN LEVERAGE TERHADAP INTEGRITAS LAPORAN KEUANGAN PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2015

Abstract

The research problem is the declining level of public trust in the financial statements of companies which caused the number of scandalous manipulation of financial statements that have occurred in some of the major companies in the US and Indonesia. This study aims to determine the effect of Corporate Governance, Quality Firm, Firm Size and Leverage for the Integrity of Financial Statements on Property and Real Estate Company listed on the Stock Exchange. The study population was Property and Real estate company listed on the Stock Exchange Period 2013-2015. Sampling method using purposive sampling method and obtained a sample of 20 companies. This study uses secondary data, by downloading  the  annual  financial  statements of sites  www.idx.co.id.  Data analysis technique used is multiple regression analysis.

The results showed that the variables which diprosikan with the Corporate Governance (managerial ownership, the audit committee and independent commissioner), Quality Firm, Firm Size and Leverage simultaneous effect on the integrity of the financial statements. These results indicate that the Corporate Governance, Quality Firm, Firm Size and Leverage are all factors that must be considered enterprises in improving the integrity of the financial statements so that  financial statements prepared trustworthy.  In connection with the agency theory, whereby to reduce agency costs necessary to the mechanism of corporate governance and an independent third party to align the interests of the various parties in the company in making business decisions. While the partial test results only Leverage variables that affect the integrity of the financial statements. The conclusion of this study is partially Leverage variables affect  the integrity of financial statements, while the variable corporate governance, Quality of Public Accounting Firms and Firm Size Intergitas no effect on financial statements