PENGARUH KEPEMILIKAN INSTITUSIONAL, KOMITE AUDIT, KUALITAS AUDIT DAN LEVERAGE TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi Empiris Pada Perusahaan Properti dan Real Estate yang terdaftar di Bursa Efek Indonesia Tahun 2011-2015)

RACHMAWATI, DIAN (2017) PENGARUH KEPEMILIKAN INSTITUSIONAL, KOMITE AUDIT, KUALITAS AUDIT DAN LEVERAGE TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi Empiris Pada Perusahaan Properti dan Real Estate yang terdaftar di Bursa Efek Indonesia Tahun 2011-2015). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

Penelitian ini bertujuan untuk menguji dan mengkaji pengaruh kepemilikan institusional, komite audit, kualitas audit dan leverage terhadap integritas laporan keuangan. Data yang digunakan dalam penelitian ini adalah data sekunder. Data penelitian ini diambil dari Bursa Efek Indonesia. Objek dalam penelitian ini adalah perusahaan properti dan real estate yang terdaftar di bursa efek indonesia selama tahun 2011-2015. Berdasarkan metode purposive sampling, diperoleh 11 perusahaan sebagai sampel, sehingga selama 5 tahun pengamatan terdapat 55 laporan tahunan dianalisis. Teknik analisis data yang digunakan adalah teknik analisis regresi berganda, dimana variabel dependen adalah integritas laporan keuangan, dan variabel independennya adalah kepemilikan institusional, komite audit, kualitas audit dan leverage. Hasil penelitian ini menunjukkan bahwa kepemilikan institusional dan leverage memiliki pengaruh secara signifikan terhadap nilai perusahaan, sedangkan komite audit dan kualitas audit tidak memiliki pengaruh secara signifikan terhadap nilai perusahaan.This study aims to examine and assess the influence of institustional ownership, audit committees, audit quality, and leverage of financial report integrity. The data used in this research is secondary data. The research data was taken from Indonesia Stock Exchange. Object in this study were property and real estate companies listed in Indonesia Stock Exchange during the years 2011-2015. Based on purposive sampling, acquired 11 companies in the sample, so as long as 5 years observation there were 55 annual reports were analyzed. Techniques of data analysis used multiple regression analysis techniques, where the dependent variable is financial report integrity, and the independent variable is institutional ownership, audit committees, audit quality and leverage. The result shows that institutional ownership and leverage have significant influences on financial report integrity, while audit committees and audit quality do not have significant effect on financial report integrity.

Item Type: Thesis (S1)
Call Number CD: FE/AK.17 235
NIM/NIDN Creators: 43212120087
Uncontrolled Keywords: Kepemilikan Institusional, Komite Audit, Kualitas Audit, Leverage, laporan keuangan
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi
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: 21 Mar 2017 12:41
Last Modified: 18 Mar 2024 01:46
URI: http://repository.mercubuana.ac.id/id/eprint/33609

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