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

Abstract

Abstract This study is to analyze Integration of Financial Information by investigating Conservatism Score Index by use of the approach documented by Mayangsari (2003). In this study, it is investigated whether corporate governance and Public Accountant Quality affects to the Integration of Financial Information. Multivariate Regret ion analysis is used to examine Hypothesis. Documented is empirical evidence corporate governance and Public Accountant Quality significantly related to the Integration of Financial Information. The result indicated that corporate governance is significantly affected to the Integration of Financial Information. However only Industrial Classification of Public accountant as one of the proxies of Public Accountant Quality is significantly affected to the Integration of Financial Information. Keywords: Conservatism Score Index, corporate governance, public accountant quality, agency theory, and signaling theory.