PENGARUH KUALITAS AUDIT, AUDIT REPORT LAG, SPESIALISASI INDUSTRI AUDITOR DAN KOMITE AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN

(Studi Empiris pada Perusahan Keuangan Sub Sektor Perbankan yang terdaftar pada BEI Periode 2013-2017)

Abstract

The purpose of this research is to find out the audit quality, audit report lag, industry specialization auditors and audit committees that affect the Integrity of Financial Statements. The population in this study were 43 financial companies listed on the Indonesia Stock Exchange for the period 2013-2017. From this population a sample of 20 companies was obtained using Purposive Sampling techniques. The analytical tool used in this study is multiple linear regression, classical assumption test and correlation coefficient which is processed using the SPSS version 22.0 for Windows research application. Based on the results of the study, it is known that the Quality Audit variable, Audit Report Lag and Industrial Specialization Auditor each have an influence on the Integrity of Financial Statements. Whereas the results of the Audit Committee variables are known to have no effect on the Integrity of Financial Statements.