PENGARUH KEPEMILIKAN INSTITUSIONAL, KEPEMLIKAN MANAJERIAL, DAN KOMITE AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN

andi, Kartika PENGARUH KEPEMILIKAN INSTITUSIONAL, KEPEMLIKAN MANAJERIAL, DAN KOMITE AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN. Publikasi Ilmiah.

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Abstract

This study aims to analyze and examine the effect of institutional ownership, managerial ownership, and audit committee on the integrity of financial statements. The population used in this study is all manufacturing companies that have been listed on the Indonesia Stock Exchange (IDX) in the last five years, namely 2015-2019 as many as 779 companies. The sampling method used in this study is using a purposive sampling technique to obtain a sample of 150 companies. The data analysis method used in this research is multiple linear regression analysis. The results of this study explain that institutional ownership and managerial ownership have a significant positive effect on the integrity of financial statements, while the audit committee has no effect on the integrity of financial statements.

Item Type:	Article
Subjects:	H Social Sciences > H Social Sciences (General)
Faculty / Institution:	Fakultas Ekonomika dan Bisnis
Depositing User:	Fakultas Ekonomi
Date Deposited:	09 Sep 2021 02:17
Last Modified:	09 Sep 2021 02:17
URI:	https://eprints.unisbank.ac.id/id/eprint/7952

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