PENGARUH FINANCIAL DISTRESS DAN CORPORATE GOVERNANCE TERHADAP INTEGRITAS LAPORAN KEUANGAN

LESTARI, HUMAIRAH NOPI (2018) PENGARUH FINANCIAL DISTRESS DAN CORPORATE GOVERNANCE TERHADAP INTEGRITAS LAPORAN KEUANGAN. S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

A good financial statement should have the integrity of the information contained. The integrity of the financial statements provides the financial information fairly, honestly and unbiased. This research aims to obtain an empirical evidence about financial distress influence and corporate governance towards the integrity of financial statement measured by the index of conservatism on the mining company listed in the Indonesia Stock Exchange 2014-2016 period. The sample uses 36 company which is determined by purposive sampling method. This research based on logistic regression using SPSS computer program version 25.0. The result showed that only the qualified audit which have an impact to-wards the integrity of financial statements. Meanwhile financial distress, independent commissioner, and audit committee has no impact on the integrity of financial statements. It is recommended for further research to examine more companies and period as a sample in the research, so the result will be better. Keywords: Financial Distress, Independent Commissioner, Audit committee, Qualify Audit, and Integrity of Financial Statement Laporan keuangan yang baik adalah laporan keuangan yang memiliki integritas atas informasi yang dikandung. Integritas laporan keuangan adalah sejauh mana laporan keuangan menyajikan informasi keuangan secara wajar, jujur dan tidak bias. Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh financial distress dan corporate governance terhadap integritas laporan keuangan yang diukur dengan indeks konservatisme pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia pada tahun 2014-2016. Sampel yang digunakan sebanyak 36 perusahaan dengan teknik purposive sampling. Penelitian ini dilakukan dengan menggunakan regresi logistik dengan bantuan program komputer SPSS versi 25.0. Hasil penelitian menunjukkan bahwa hanya kualitas audit yang memiliki pengaruh terhadap integritas laporan keuangan, sementara financial distress, komisaris independen dan komite audit tidak berpengaruh terhadap integritas laporan keuangan. Disarankan untuk penelitian berikutnya meneliti lebih banyak lagi perusahaan dan jumlah tahun sebagai sampel dalam penelitian, sehingga hasil yang diperoleh lebih baik lagi. Kata Kunci : Financial Distress, Komisaris Independen, Komite Audit, Kualitas Audit, dan Integritas Laporan Keuangan

Item Type: Thesis (S1)
Call Number CD: FE/AK. 18 411
NIM: 43213110117
Uncontrolled Keywords: Financial Distress, Komisaris Independen, Komite Audit, Kualitas Audit, dan Integritas Laporan Keuangan
Subjects: 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 > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu
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
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 > 657.452 Audit Reports/Laporan Audit
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 > 657.453 Auditing of Computer-Processed Accounts/Mengaudit Laporan yang Diproses Komputer
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 > 657.458 Internal Auditing/Audit Internal
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 11 Dec 2018 01:05
Last Modified: 07 Jan 2019 06:05
URI: http://repository.mercubuana.ac.id/id/eprint/45949

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