ANALISIS PENGARUH AUDIT TENURE, STRUKTUR CORPORATE GOVERNANCE DAN UKURAN KAP TERHADAP INTEGRITAS LAPORAN KEUANGAN (Perusahaan High Profile Subsektor Agribisnis di BEI Periode 2014 ? 2016)

MUSTOFA, KHADIK (2019) ANALISIS PENGARUH AUDIT TENURE, STRUKTUR CORPORATE GOVERNANCE DAN UKURAN KAP TERHADAP INTEGRITAS LAPORAN KEUANGAN (Perusahaan High Profile Subsektor Agribisnis di BEI Periode 2014 ? 2016). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research is to know the effect of analyze Audit Tenure, Corporate Governance structure ( institutional ownership, managerial ownership, komite auditor ) and the size public accounting of the disclosure of integrity financial statement . The object of this research is high profile company of agribusiness sector listed in BEI period of year 2014-2016. Population in this research is high profile company of agribusiness sector period 2014-2016. The sample in this study as many as 10 of 17 companies that meet the criteria. The sampling technique used in this research is purposive sampling. The results of this study indicate that (1) Audit Tenure has a significant negative effect on the disclosure of integrity financial statement, (2) institutional ownership has no significant effect on integrity financial statement disclosure, (3) managerial ownership has a significant negative effect on integrity financial statement disclosure, (4) institutional ownership has significant positive effect to disclosure of integrity financial statement, (5) size public accounting has a significant negative effect on integrity financial statement disclosure. Keywords : Audit Tenure, institutional ownership, managerial ownership, komite auditor, integrity financial statement. Penelitian ini untuk mengetahui Analisis Pengaruh Audit Tenure, Stuktur Corporate Governance ( Kepemilikan Institusional, Kepemilikan Manajerial, Komite Audit ), dan Ukuran KAP terhadap Integritas Laporan Keuangan . Objek penelitian ini adalah perusahaan high profile sektor agribisnis yang terdaftar di BEI periode tahun 2014-2016. Populasi dalam penelitian ini adalah perusahaan high profile sektor agribisnis periode 2014-2016. Sampel dalam penelitian ini sebanyak 10 dari 17 perusahaan yang memenuhi kriteria. Teknik pengambilan sampel yang digunakan dalam penelitian adalah purposive sampling. Hasil penelitian ini menunjukkan bahwa (1) Audit Tenure berpengaruh negative signifikan terhadap pengungkapan Integritas Laporan Keuangan, (2) Kepemilikan Institusional tidak berpengaruh dan tidak signifikan terhadap pengungkapan Integritas Laporan Keuangan, (3) Kepemilikan Manajerial berpengaruh negative signifikan terhadap pengungkapan Integritas Laporan Keuangan, (4) Komite Audit berpengaruh negative signifikan terhadap pengungkapan Integritas Laporan Keuangan, (5) Ukuran KAP berpengaruh negative signifikan terhadap pengungkapan Integritas Laporan Keuangan. Kata Kunci : Audit Tenure, Kepemilikan Institusional, Kepemilikan Manajerial, Komite Audit, Integritas Laporan Keuangan

Item Type: Thesis (S1)
Call Number CD: FE/AK 18 551
NIM/NIDN Creators: 43213120114
Uncontrolled Keywords: Audit Tenure, Kepemilikan Institusional, Kepemilikan Manajerial, Komite Audit, 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: 10 Jan 2019 07:25
Last Modified: 22 Jan 2019 07:31
URI: http://repository.mercubuana.ac.id/id/eprint/46563

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