Pengaruh Kesulitan Keuangan, Modal Intelektual dan Spesialisasi Industri Auditor Terhadap Kualitas Laporan Keuangan dengan Tata Kelola Perusahaan Sebagai Pemediasi

Abstract

This research is using quantitive study aimed to see whether there are influence of financial distress, intellectial capital and auditor industry specialization on the quality of financial statements with corporate governance as a mediator. The population in this research are all of the manufacturing companies listed on Indonesia Stock Exchange (IDX) in the period 2013-2018. The number of research samples obtained are 49 companies with purposive sampling method. The data analysis used is path analysis by using Eviews 9. The result showed that financial distress positively affect on the quality of financial statements, intellectual capital doesn’t affect on the quality of financial statements, auditor industry specialization negatively affect on the quality of financial statements and corporate governance doesn’t mediate the influance of financial distress, intellectual capital and auditor industry specialization on the quality of financial statements.