PENGARUH CORPORATE GOVERNANCE STRUCTURE, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP INTEGRITAS INFORMASI LAPORAN KEUANGAN (Studi Empiris Pada Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2014 – 2016)

PRADIKA, ENDRA (2019) PENGARUH CORPORATE GOVERNANCE STRUCTURE, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP INTEGRITAS INFORMASI LAPORAN KEUANGAN (Studi Empiris Pada Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2014 – 2016). S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research aims to determine the influence of the independent commissioners, audit committee, institutional ownership, firm size and leverage against the integrity of the financial reporting information. This research is quantitative research with the causal approach. . This study uses secondary data and panel data regression analysis method. The research results prove that audit committee, institutional ownership and leverage effect on the integrity of the financial reporting information. But it does not prove that the independent commissioner and firm size effect on the integrity of the financial reporting information. Keywords : Integrity of Financial Reporting Information, Good Corporate Governance, Firm Size, Leverage. Penelitian ini bertujuan untuk mengkaji pengaruh komisaris independen, komite audit, kepemilikan institusional, ukuran perusahan dan leverage terhadap integritas informasi laporan keuangan. Penelitian ini merupakan penelitian kuantitatif dengan pendekatan kausal. Penelitian ini menggunakan data sekunder dan metode analisis regresi data panel. Hasil penelitian membuktikan bahwa komite audit, kepemilikan institusional dan leverage berpengaruh terhadap integritas informasi laporan keuangan. Tetapi tidak membuktikan bahwa komisaris independen dan ukuran perusahaan berpengaruh terhadap integritas informasi laporan keuangan. Kata Kunci : Integritas Informasi Laporan Keuangan, Good Corporate Governance, Ukuran Perusahaan dan Leverage

Item Type: Thesis (S2)
NIM: 55516120032
Uncontrolled Keywords: Integritas Informasi Laporan Keuangan, Good Corporate Governance, Ukuran Perusahaan dan Leverage
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.1 Constructive Accounting/Akuntansi Konstruktif
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.6 Specific Kinds of Accounting/Jenis Akuntansi Tertentu > 657.61 Public Accounting/Akuntansi Publik
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.7 Accounting for Specific Phases of Business Activity/Akuntansi Khusus yang Berkaitan dengan Bidang Bisnis > 657.76 Capital Accounting/Akuntansi Modal
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: Virda Syifa
Date Deposited: 11 Jan 2019 04:22
Last Modified: 11 Jan 2019 04:22
URI: http://repository.mercubuana.ac.id/id/eprint/46608

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