Enni Savitri
The purpose of this study is to examine the moderating role of independency on the relationship between corporate governance mechanism and institutional ownership, managerial ownership, independent commissioners, audit committee and the quality of public accounting firm in the integrity of financial statements. This study used a sample of companies listed on the Indonesian Stock Exchange in 2014. A total of 138 companies were examined. Moderated Regression Analysis (MRA) was used to test the hypotheses. Results show that independency has a full moderating role on the relationship between institutional ownership, independent commissioners and quality of public accounting firm in the integrity of financial statements. Independency has no moderating role on the relationship between managerial ownership and audit committee in the integrity of financial statements. © 2016 Enni Savitri.
Universitas Brawijaya, Indonesia; Department of Accounting, Faculty of Economics, Universitas Riau, Indonesia
