PENGARUH MEKANISME CORPORATE GOVERNANCE, DAN KUALITAS KANTOR AKUNTAN PUBLIK TERHADAP INTEGRITAS INFORMASI LAPORAN KEUANGAN (Studi Pada Perusahaan Publik di BEJ)

Abstract

The objective of this study is to analyze Integration of Financial Statements Information by investigating Conservatism Score Index by use of the approach documented by Mayangsari (2003) and Penmann and Zhang (2002) . In this study, it is investigated whether corporate governance, and Public Accountant Quality affects to the Integration of Financial Statements Information. This results of this study us of the approach signaling theory and agency theory. Multivariate Regretion analysis is used moderating to examine Hypothesis. The results of this study takes sample from 663 companies (firm years) in the manufacturing, Industrial, Bangking, Service,Trading and Property sector at the Jakarta Stock Exchange and Indonesian Capital Market Directory years of 2003, 2004, 2005, 2006, and 2007, which were published in financial report from 2003- 2006. However, the final sampling indicates that just 472 (firm years) data samples were provided. The reduction of final data samples due to there are 56 data samples was delisted from BEI, 152 uncomplete financial statements and closing books date is 31 Desember, 27 data samples did not use Rupiah currency.The method of analysis taken as a sample of this research using purposive sampling. Documented is empirical evidence corporate governance and Public Accountant Quality significantly related to the Integration of Financial Statements Information. The result indicated that corporate governance is significantly affected to the Integration Iinformation of Financial Statements Information. The result use analysis of moderating variable for Ownership Institutional Proportion, Auditor Lisency and Brand Names Classification, and Special of Industrial Auditors of Public Accountant Quality and firm size (LNASSET) for variable control. However only Industrial Specialization Auditors and audit brand names (KAPA or OAA) Classification of Public accountant as two of the proxies of Public Accountant Quality is significantly affected to the Integration of Financial Statements Information and have is strong correlation with, is summary conclusions of moderating variable. Tujuan penelitian ini untuk menganalisa Integritas Informasi Laporan Keuangan, menggunakan skor indek konsevatisme (Conservatism Score Index) dengan pendekan penelitian Mayang Sari (2003) dan Penmann dan Zhang (2002). Dalam penelitian ini menguji pengaruh corporate governance, dan kualitas kantor akuntan publik terhadap integritas informasi laporan keuangan. Penelitian ini menggunakan pendekatan signaling theory dan agencyi theory. Alat analisa hipoteis dilakukan dengan menggunakan variabel moderating Multivariate Regretion. Penelitian ini mengambil sampel 663 perusahaan (firm years), yang antara lain sektor manufaktur, industri, bank, jasa, perdagangan, dan properti dari Jakarta Stock Exchange dan Indonesian Capital Market Directory tahun 2003, 2004, 2005, 2006, dan 2007, yang mempublikasikan laporan keuangan dari tahun 2003-2006. Sampel terseleksi tahun perusahaan sebanyak 472(firm years), dimana selama periode pengamatan ada 56 data sampel yang delisting dari BEI, 152 perusahaan mempublikasikan laporan keuangan tidak lengkap dan tanggal tutup buku selain 31 Desember, 27 data sampel perusahaan menggunakan mata uang selain Rupiah. Metode analisis sampling yang digunakan penelitian ini adalah purposive sampling. Hasil pengujian berhasil membuktikan bahwa corporate governance dan kualitas kantor akuntan publik berpengaruh signifikan terhadap integritas informasi laporan keuangan. Penelitian ini mengidikasi corporate governance mempunyai pengaruh signifikan terhadap integritas informasi laporan keuangan. Penelitian ini menggunakan analisa variabel moderating untuk proporsi kepemilikan institusional, kualitas kantor akuntan publik izin akuntan, audit brand name, dan specialisasi industri auditor dan firm size (LNASSET) sebagai variabel kontrol. Sedangkan khusus dua klasifikasi spesialisasi industri auditor dan audit brand names (KAPA atau OAA) yang di proksi sebagai kualitas kantor akuntan publik mempunyai pengaruh signifikan terhadap integritas informasi laporan keuangan dan mempunyai hubungan yang kuat,sehingga disimpulkan adalah variabel moderating.