PENGARUH KEPEMILIKAN INSTITUSIONAL, KOMISARIS INDEPENDEN, KOMITE AUDIT DAN KUALITAS AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi Empiris Pada Perusahaan LQ45 Non Financial Yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2017)

ZAKARSIH, ADITYA (2019) PENGARUH KEPEMILIKAN INSTITUSIONAL, KOMISARIS INDEPENDEN, KOMITE AUDIT DAN KUALITAS AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi Empiris Pada Perusahaan LQ45 Non Financial Yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2017). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to analyze the influence of institutional ownership, independent commissioners, audit committees and audit quality on the integrity of financial statements. The research population used in this study is a non-financial LQ45 company listed on the Indonesia Stock Exchange (IDX) for the period 2014- 2017. Sampling is done using purposive sampling method. The sample used in this study were 23 companies. The data analysis used for this test is multiple regression analysis with the SPSS version 22.0 program. Based on the results of this study it was found that Institutional Ownership influences the integrity of financial statements. While the Independent Commissioner, Audit Committee and Audit Quality have no effect on the integrity of financial statements. Keywords: Financial Report Integrity, Institutional Ownership, Independent Commissioner, Audit Committee, and Audit Quality. Penelitian ini bertujuan untuk menganalisis pengaruh kepemilikan institusional, komisaris independen, komite audit dan kualitas audit terhadap integritas laporan keuangan. Populasi penelitian yang digunakan pada penelitian ini adalah perusahaan LQ45 non-financial yang terdaftar di Bursa Efek Indonesia (BEI) periode 2014-2017. Pengambilan sampel yang dilakukan menggunakan metode purposive sampling. Sampel yang digunakan pada penelitian ini sebanyak 23 perusahan. Analisis data yang digunakan untuk pengujian ini adalah analisis regresi berganda dengan program SPSS versi 22.0. Berdasarkan hasil penelitian ini ditemukan bahwa Kepemilikan Institusional berpengaruh terhadap integritas laporan keuangan. Sedangkan Komisaris Independen, Komite Audit dan Kualitas Audit tidak berpengaruh terhadap integritas laporan keuangan. Kata Kunci : Integritas Laporan Keuangan, Kepemilikan Institusional, Komisaris Independen, Komite Audit, dan Kualitas Audit.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 008
Call Number: SE/32/19/277
NIM: 43217110369
Uncontrolled Keywords: Integritas Laporan Keuangan, Kepemilikan Institusional, Komisaris Independen, Komite Audit, dan Kualitas Audit.
Subjects: 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 > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit
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 > 657.45 Auditing/Audit > 657.452 Audit Reports/Laporan Audit
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 > 657.45 Auditing/Audit > 657.453 Auditing of Computer-Processed Accounts/Mengaudit Laporan yang Diproses Komputer
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 > 657.45 Auditing/Audit > 657.458 Internal Auditing/Audit Internal
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 08 Oct 2019 06:32
Last Modified: 31 Oct 2019 03:21
URI: http://repository.mercubuana.ac.id/id/eprint/51175

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