PENGARUH MEKANISME CORPORATE GOVERNANCE, INDEPENDENSI, DAN KUALITAS AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2018

Setiaji, Sena Wahyu (2020) PENGARUH MEKANISME CORPORATE GOVERNANCE, INDEPENDENSI, DAN KUALITAS AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2018. Undergraduate thesis, Universitas Stikubank.

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Abstract

Penelitiannini bertujuan untuk mengujinpengaruh mekanismencorporate governance, independensi, dan kualitasIauditIterhadapIintegritas laporan keuangan yang diukur dengan indeks konservatisme. Pada perusahaan manufakturIyang terdaftar di Bursa Efek Indonesia pada periode 2016-2018. Ditentukanndengan metodeIpurposiveIsampling, dengannjumlah data yang diolahnsebanyak 39 perusahaan. Metode statistik dalam penelitian menggunakan analisis regresi linier berganda. Penelitian ini menunjukkan kepemilikan institusional, komisaris independen, komite audit, dan kualitas audit tidak berpengaruh terhadap integritas laporan keuangan. Sedangkan, kepemilikan manajerial dan independensi berpengaruhnpositif dan signifikannterhadap laporan keuangan. ABSTRACT This studynaimsntonexamine theneffect of corporate governance, independence, and audit quality mechanisms on the integrity of financial statements as measured by the conservatism index. In manufacturingncompaniesnlisted on the Indonesia Stock Exchange in the period 2016-2018. Determined by purposive sampling method, with the amount of data processed as many as 39ncompanies. The statistical method in research uses multiple linear regression analysis. This study shows institutional ownership, independent commissioners, audit committees, and audit quality have no effect on the integrity of financial statements. Meanwhile, managerial ownership and independence have positive and significant effects on financial statements.

Item Type:	Thesis (Undergraduate)
Additional Information:	SKR.V.05.52.2080 NIM 16.05.52.0038
Uncontrolled Keywords:	Kata Kunci: Integritas Laporan Keuangan, Mekanisme Corporate Governance, Kepemilikan Institusional, Kepemilikan Manajerial, Komisaris Independen, KomitenAudit, Independensi, Kualitas Audit.
Subjects:	H Social Sciences > H Social Sciences (General)
Faculty / Institution:	Fakultas Ekonomika dan Bisnis > Program Studi Akuntansi
Depositing User:	Lisa Noviani Maghfiroh
Date Deposited:	19 May 2020 03:49
Last Modified:	19 May 2020 03:49
URI:	https://eprints.unisbank.ac.id/id/eprint/6853

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