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PENGARUH MEKANISME CORPORATE GOVERNANCE, UKURAN PERUSAHAAN DAN KUALITAS AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi pada Perusahaan Properti dan Real Estate yang Terdaftar di BEI periode Tahun 2016-2018)

Saputri, Iva Afianti Ayu (2020) PENGARUH MEKANISME CORPORATE GOVERNANCE, UKURAN PERUSAHAAN DAN KUALITAS AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi pada Perusahaan Properti dan Real Estate yang Terdaftar di BEI periode Tahun 2016-2018). Undergraduate thesis, Universitas Stikubank.

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Abstract

Tujuan dari penelitian ini adalah untuk pengaruh kepemilikan institusional, dewan komisaris independen, komite audit, ukuran perusahaan dan kualitas audit terhadap integritas laporan keuangan pada perusahaan properti dan real estate yang terdaftar di BEI periode tahun 2016-2018. Teknik pengambilan sampel menggunakan sensus sebanyak 43 perusahaan dengan menggunakan jangka waktu periode tahun 2016-2018. Alat analisis yang digunakan adalah regresi linear berganda. Hasil analisis dapat disimpulkan bahwa: Komite audit dan kualitas audit berpengaruh positif signifikan terhadap integritas laporan keuangan, sedangkan kepemilikan institusional dan dewan komisaris independen berpengaruh positif tidak signifikan terhadap integritas laporan keuangan. Ukuran perusahaan berpengaruh negatif signifikan terhadap integritas laporan keuangan The purpose of this study is to influence institutional ownership, independent board of commissioners, audit committee, company size and audit quality on the integrity of financial statements in property and real estate companies listed on the Stock Exchange in the 2016-2018 period. The sampling technique used a census of 43 companies using a 2016-2018 period. The analytical tool used is multiple linear regression. The results of the analysis can be concluded that: Audit committee and audit quality have a significant positive effect on the integrity of the financial statements, while institutional ownership and the independent board of commissioners have a significant positive effect on the integrity of the financial statements. Company size has a significant negative effect on the integrity of financial statements

Item Type: Thesis (Undergraduate)
Additional Information: SKR.V.05.52.2159 NIM.16.05.52.0095
Uncontrolled Keywords: kepemilikan institusional, dewan komisaris independen, komite audit, ukuran perusahaan, kualitas audit dan integritas laporan keuangan
Subjects: H Social Sciences > HG Finance
Faculty / Institution: Fakultas Ekonomika dan Bisnis > Program Studi Akuntansi
Depositing User: Farida Sri Endaryani
Date Deposited: 19 Oct 2020 04:22
Last Modified: 19 Oct 2020 04:22
URI: https://eprints.unisbank.ac.id/id/eprint/7231

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