Pengaruh Mekanisme Good Corporate Governance Dan Kualitas Audit Terhadap Integritas Laporan Keuangan (Studi Empiris pada Badan Usaha Milik Negara di kota Padang)

Abstract

The purpose of this study was to examine: 1) The effect of corporate governance mechanisms on the integrity of financial statements, 2) The effect of audit quality on the integrity of financial statements. This type of research belonging to the causative research.The population in this study is the State-Owned Enterprises in Padang. The research sample was taken by total sampling methods. The data used in this study of primary data. Data collection techniques with survey techniques by distributing questionnaires to each of the leaders and finance chiefs in each State-Owned Enterprises in Padang. The analytical method used was multiple regression.. The results demonstrate that 1) good corporate governance mechanism does not affect the integrity of the financial statements in which the significance value 0.057> 0.05 and t value <t table is -1.963 <1.681 (H1 rejected), 2) quality audit a positive effect on the integrity of the report where the financial significance value 0.005 <0.05, and the value of t count> t table is 3.009> 1.681 (H2 acceptable). In this study suggested: 1) For the company's management and shareholders in order to improve internal controls and oversight in order to reach the integrity of the financial statements for the users of financial statements 2) For further research, preferably using direct interviews with respondents, thus better reflect the respondents' answers actually, and researchers also suggested that variables can be added, such as auditor independence, audit firm tenure and size. Note that the variables used in this study can be explained by 16.10%.

Keywords: Integration of financial statement, Good Corporate Governance Mechanism, Audit Quality