PENGARUH STRUKTUR CORPORATE GOVERNANCE, AUDIT TENURE DAN UKURAN KANTOR AKUNTAN PUBLIK (KAP) TERHADAP INTEGRITAS LAPORAN KEUANGAN

Sofia Dinil Qoyyimah, Masiyah Kholmi, Gina Harventy


Abstract


Purpose of this research to know influence of corporate governance, audit tenure, and KAP size to
integrity of financial statement. The method of analysis used is logistic regression analysis. The
research sample consisted of 14 state-owned companies listed in BEI 2011-2014.the results of
the study show that the integrity of financial statements can not be controlled with corporate
governance, audit tenure and KAP size.
Keywords:audit tenure, corporate governance, financial statement, KAP size


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