ANALISIS PENGARUH MEKANISME CORPORATE GOVERNANCE, KUALITAS AUDIT DAN LEVERAGE TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi Empiris Pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia 2011-2015)

NOVITASARI, DESY (2017) ANALISIS PENGARUH MEKANISME CORPORATE GOVERNANCE, KUALITAS AUDIT DAN LEVERAGE TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi Empiris Pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia 2011-2015). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

Penelitian ini bertujuan untuk menganalisa pengaruh mekanisme corporate governance, kualitas audit dan leverage terhadap integritas laporan keuangan. Sampel yang digunakan dalam penelitian ini adalah perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia selama periode 2011-2015. Jumlah perusahaan manufaktur yang dijadikan sampel sebanyak 11 perusahaan dengan pengamatan selama 5 tahun, sehingga total sampe sebanyak 55 perusahaan. Penelitian ini menggunakan data sekunder yang diambil dari laporan tahunan dan laporan audit perusahaan. Hasil penelitian ini menunjukkan bahwa kepemilikan institusional, kualitas audit dan leverage berpengaruh signifikan terhadap integritas laporan keuangan. Sedangkan komisaris independen tidak berpengaruh signifikan terhadap integritas laporan keuangan.This study aimed to analysis the effect of corporate governance mechanisms, the quality of public accounting firm and leverage on the integrity of the financial statement. The sample used in this study is company property and real estate sector listed in the Stock Exchange (BEI) period 2011-2015. Number of property and real estate sector sampled this study were 11 companies with over 5 years, so the total sample of 55 companies. This research use secondary data which collected from the annual report and audit report of the company. The results of this study showed that the institutional ownership, audit quality and leverage significant effect on the integrity of financial statements. On the other hand, independent directors no significant effect on the integrity of financial statements.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 17 048
NIM/NIDN Creators: 43212120056
Uncontrolled Keywords: Kepemilikan Institusional, Komisaris Independen, Kualitas Audit, Leverage, Integritas, Laporan Keuangan
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 332 Financial Economics, Finance/Ekonomi Keuangan dan Finansial, Ekonomi Biaya dan Pembiayaan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Admin Perpus UMB
Date Deposited: 03 Mar 2017 11:10
Last Modified: 20 Mar 2024 03:09
URI: http://repository.mercubuana.ac.id/id/eprint/33047

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