10-9-2019
Abstract
Nanik Ridho Hasanah, Undergraduate Accounting Study Program, Sekolah Tinggi Ilmu Ekonomi Muhammadiyah Cilacap, Effect of Financial Distress, Audit Committee and Auditor Industrial Specialization on Financial Report Integrity (Empirical Study on Manufacturing Companies in the Consumer Goods Industry Sector listed on the Indonesia Stock Exchange 2013- Period 2017) Advisor I, Tri Nurindahyanti Y., SE, M.Si, Ak, Advisor II Sutarti, SE, M.Si., Ak. This study aims to determine and analyze the effect of financial distress on the integrity of financial statements, the influence of the audit committee on the integrity of financial statements and the influence of the auditor's industry specialization on the integrity of financial statements. The data used in this study are data on manufacturing companies in the consumer goods industry sector that are listed on the Indonesia Stock Exchange. The period used in this study is 5 years, starting from 2013-2017. The sample selection technique uses purposive sampling method. The type of data used is secondary data and the total sample used in this study is 24 companies (24 companies x 5 years of knowledge). The data analysis method used is multiple linear regression analysis. The results of this study indicate that financial distress does not affect the integrity of financial statements, the audit committee has no effect on the integrity of financial statements and auditor industry specialization has an effect on the integrity of financial statements in consumer goods manufacturing sector companies listed on the Indonesia Stock Exchange for the 2013-2017 period. Further research is suggested to be able to expand the research sample and add research variables Keywords: Financial Distress, Audit Committee, Auditor Industry Specialization, and Financial Report Integrity
SKRIPSI_FULL_TEXT.pdf