ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI INTEGRITAS LAPORAN KEUANGAN (Studi Empiris Pada Perusahaan Manufaktur Sektor Makanan & Minuman di Bursa Efek Indonesia Periode 2013-2016)

NURHALIZA, ULFA (2018) ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI INTEGRITAS LAPORAN KEUANGAN (Studi Empiris Pada Perusahaan Manufaktur Sektor Makanan & Minuman di Bursa Efek Indonesia Periode 2013-2016). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research purpose to analyze the factors that affect the integrity of financial statements. Independent variable in this research is institutional ownership, audit committee’s, audit independence, audit quality, and timeliness of reporting. Population of this research is manufacturing company of various food and beverage sector listed in Indonesia Stock Exchange periode 2013-2016. The sample in this research is 12 companies, selected using purposive sampling method. The data were analyzed by using multiple linear regression analysis. The result of this research show that institusional ownership and timeliness of reporting had a significant positive effect on integrity of financial statement, meanwhile audit committee’s, audit independence and audit quality had not influence on integrity of financial statement. Keyword: institutional ownership, audit committee’s, audit independence, audit quality, and timeliness of reporting, integrity of financial statement. Penelitian ini bertujuan untuk memperoleh bukti empiris tentang analisis faktor-faktor yang mempengaruhi integritas laporan keuangan. Variabel independen yang digunakan adalah kepemilikan institusional, komite audit, independensi audit, kualitas audit, dan ketepatan waktu pelaporan. Populasi penelitian ini adalah perusahaan manufaktur sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2013-2016. Sampel penelitian berjumlah 12 perusahaan yang dipilih dengan menggunakan metode purpose sampling. Data dianalisis menggunakan analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa kepemilikan institusional dan ketepatan waktu pelaporan berpengaruh positif signifikan terhadap integritas laporan keuangan, sedangkan komite audit, independensi audit, dan kualitas audit tidak berpengaruh signifikan terhadap integritas laporan keuangan. Kata kunci: kepemilikan institusional, komite audit, independensi audit, kualitas audit, ketepatan waktu pelaporan, integritas laporan keuangan

Item Type: Thesis (S1)
Call Number CD: FE/AK. 18 413
Call Number: SE/32/18/467
NIM: 43214010234
Uncontrolled Keywords: kepemilikan institusional, komite audit, independensi audit, kualitas audit, ketepatan waktu pelaporan, integritas laporan keuangan
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan > 025.1 Administration and Library Management/Administrasi dan Manajemen Perpustakaan > 025.11 Finance/Keuangan
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 > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan > 657.32 Preparing Financial Statements/Menyiapkan 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
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 > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
700 Arts/Seni, Seni Rupa, Kesenian > 720 Architecture/Arsitektur > 725 Public Structures Architecture/Arsitektur Struktur Umum > 725.2 Commercial and Communication Buildings/Arsitektur Gedung Perdagangan dan Komunikasi > 725.24 Financial Institutions/Lembaga Keuangan
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 11 Dec 2018 02:03
Last Modified: 07 Jan 2019 06:06
URI: http://repository.mercubuana.ac.id/id/eprint/45962

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