PENGARUH KEPEMILIKAN INSTITUSIONAL, KOMITE AUDIT, KOMISARIS INDEPENDEN DAN AUDIT TENURE TERHADAP INTEGRITAS LAPORAN KEUANGAN

SARI, DIYANAH (2019) PENGARUH KEPEMILIKAN INSTITUSIONAL, KOMITE AUDIT, KOMISARIS INDEPENDEN DAN AUDIT TENURE TERHADAP INTEGRITAS LAPORAN KEUANGAN. S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

Good financial statements are have the integrity of the information contained. Integrity ofthe financial statements is the extent to which the financial statements present financial information fairly, honestly and unbiased. This study aims to obtain empirence regarding the influence of institutional ownership, audit committee, independent commissioners, and audit tenure on the integrity of financial statements as measured by the index of conservatism. The research sample is a banking company listed on the Indonesia Stock Exchange for the period 2015-2017, which isdetermined by purposive sampling method. The statistical method used was multiple linear regression analysis. The results of this study indicate that institutional ownership has no effect on the integrity of financial statements, but the audit committee, independent commissioners and audit tenure have a positive and significant effect on the integrity of financial statements. Kata Kunci: Integrity of Financial Statements, Institutional Ownership, Audit Committee, Independent Commissioner and Tenure Audit 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 kepemilikan institusional, komite audit, komisaris independen, dan audit tenure terhadap integritas laporan keuangan yang diukur dengan indeks konservatisme. Sampel penelitian adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia untuk periode 2015-2017, yang ditentukan dengan metode purposive sampling. Metode statistik yang digunakan adalah analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa kepemilikan institusional tidak berpengaruh terhadap integritas laporan keuangan, tetapi komite audit, komisaris independen dan audit tenure memiliki pengaruh positif dan signifikan terhadap integritas laporan keuangan. Kata Kunci: Integritas Laporan Keuangan, Kepemilikan Institusional, Komite Audit, Komisaris Independen dan Audit Kepemilikan

Item Type: Thesis (S1)
NIM: 43214120227
Uncontrolled Keywords: Integritas Laporan Keuangan, Kepemilikan Institusional, Komite Audit, Komisaris Independen dan Audit Kepemilikan
Subjects: 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 > 657.42 Cost Accounting/Akuntansi Biaya
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 > 657.46 Tax Accounting/Akuntansi Pajak
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
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Virda Syifa
Date Deposited: 19 Jul 2019 06:23
Last Modified: 19 Jul 2019 06:23
URI: http://repository.mercubuana.ac.id/id/eprint/49945

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