PENGARUH CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi Empiris pada Perusahaan Manufaktur Sektor Consumer Goods yang Terdaftar Di Bursa Efek Indonesia Periode 2013-2016)

ARDIANSYAH, RIO (2019) PENGARUH CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi Empiris pada Perusahaan Manufaktur Sektor Consumer Goods yang Terdaftar Di Bursa Efek Indonesia Periode 2013-2016). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to obtain empirical evidence about the influence of corporate governance, firm size and leverage on the integrity of the financial statements are measured by an index of conservatism. Corporate governance in this study consists of four components: Independent Commissioner, Audit Committee, Institutional Ownership and Management Ownership. The sample was manufacturing companies sector consumer goods listed on the Indonesia Stock Exchange in the period of 2013-2016, which is determined by purposive sampling method. The data analysis technique used multiple linear regression analysis. The result of this research showed that corporate governance mechanism, independent commissioner, institutional ownership and management ownership does not significantly influence on the integrity of the financial statements, but audit committee does significantly influence with negative coefficient direction. Meanwhile, firm size and leverage does significantly influence on the integrity of the financial statements, with negative coefficient direction. Keywords : Integrity of the Financial Statements, Corporate Governance, Firm Size, Leverage. Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh corporate governance, ukuran perusahaan dan leverage terhadap integritas laporan keuangan yang diukur dengan indeks konservatisme. Tata kelola perusahaan dalam penelitian ini terdiri dari empat komponen yaitu Komisaris Independen, Komite Audit, Kepemilikan Institusional, dan Kepemilikan Manajerial. Sampel penelitian ini adalah perusahaan manufaktur sektor barang konsumsi yang terdaftar di BEI periode 2013-2016, yang ditentukan dengan metode purposive sampling. Teknik analisis data yang digunakan adalah analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa mekanisme corporate governance, yaitu komisaris independen, kepemilikan institusional, kepemilikan manajerial tidak memiliki pengaruh signifikan terhadap integritas laporan keuangan, namun komite audit berpengaruh signifikan dengan arah koefisien negatif. Sementara itu, ukuran perusahaan dan leverage berpengaruh signifikan terhadap integritas laporan keuangan dengan arah koefisien negatif. Kata Kunci : Integritas Laporan Keuangan, Corporate Governance, Ukuran Perusahaan, Leverage

Item Type: Thesis (S1)
Call Number: SE/32/18/508
NIM: 43214010169
Uncontrolled Keywords: Integritas Laporan Keuangan, Corporate Governance, Ukuran Perusahaan, Leverage
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: 24 May 2019 02:27
Last Modified: 24 May 2019 02:27
URI: http://repository.mercubuana.ac.id/id/eprint/47811

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