Image of Pengaruh Spesialisasi Industri Auditor, Leverage, Ukuran Perusahaan Dan Corporate Social Responsibility Terhadap Integritas Laporan Keuangan (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2019)
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Pengaruh Spesialisasi Industri Auditor, Leverage, Ukuran Perusahaan Dan Corporate Social Responsibility Terhadap Integritas Laporan Keuangan (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2019)

This study aims to analyze and provide empirical evidence regarding the
influence of auditor industry specialization, leverage, company sizes and
corporate social responsibility on integrity of financial statements. To detect the
level of integrity of financial statements in this study were using measurement
proxy such as the level of corporate accounting conservatism. The population in
this study were manufacturing company sector consumer goods industry listed on
the Indonesia Stock Exchange at 2017-2019 which amounts to 54 companies. The
sample selected using purposive sampling method. Based on purposive sampling
method, obtained samples in the study of 37 companies. The method of analysis
used in this study is multiple linear regression analysis with analysis tool used is
statistical package for social science IBM program (SPSS) version 25. The results
of this study indicate that: (1) auditor industry specialization affects integrity of
financial statements with a significance level of 0,000 < 0,05, (2) leverage affects
integrity of financial statements with a significance level of 0,008 < 0,05, (3)
company sizes affects integrity of financial statements with a significance level of
0,012 < 0,05, (4) corporate social responsibility affects integrity of financial
statements with a significance level of 0,000 < 0,05.
Keywords: integrity of financial statements, auditor industry specialization,
leverage, company sizes, corporate social responsibility

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 121 (0109)
02 03. 121 (0109)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 121 (0109)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis - Akuntansi.,
Deskripsi Fisik
xii, 29 hlm.; ill.: 29 cm
Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
02 03. 121 (0109)
Tipe Isi
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Tipe Media
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Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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