Pengaruh Pergantian Auditor, Komisaris Independen dan Leverage terhadap Integritas Laporan Keuangan

Dian Widiyati, Yunita Kurnia Shanti

Abstract


This study aims to analyze and obtain empirical evidence about the effect of
auditor switching, independent commissioners and leverage for the integrity of
financial statements in property and real estate companies in Indonesia.
Independent variables used in this study is auditor switching, independent
commissioners and leverage. Dependent variable used in this study is integrity of
financial statement was analyzed by conservatism.Study’s sample was property
and real estate companies listed in Indonesia Stock Exchange (IDX) period
among 2010 – 2014. Data was collected by purposive sampling method. Total 190
data of financial statements companies were taken as study’s sampel. The method
of analysis of this research used logistic regression.The result of this research
showed that (1) auditor switching did not significantly effect the integrity of
financial statements, (2) independent commissioners did not significantly effect
the integrity of financial statements, (3) leverage significantly effect the integrity
of the financial statements, (4) auditor switching, independent commissioners and
leverage significantly effect the integrity of the financial statements.

Keywords


Integrity of financial statements, Auditor switching, Independent commissioners, Leverage

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DOI: http://dx.doi.org/10.32493/jiaup.v4i2.179

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