PENGARUH CORPORATE GOVERNANCE, UKURAN PERUSAHAAN DAN AUDIT TENURE TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi Empiris pada Perusahaan Perbankan yang terdaftar di Bursa Efek Indonesia Periode 2014-2017)

'AMALIAH, AFRI RUFAIDAH (2019) PENGARUH CORPORATE GOVERNANCE, UKURAN PERUSAHAAN DAN AUDIT TENURE TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi Empiris pada Perusahaan Perbankan yang terdaftar di Bursa Efek Indonesia Periode 2014-2017). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study is to determine the effect of independent commissioners, audit committees, company size and audit tenure on the integrity of financial statements. The dependent variable used is the integrity of financial statements measured using MBV (Market Book Value). The independent variables used are independent commissioners and audit committees, company size and audit tenure. The sample used is the banking subsector company listed on the Indonesia Stock Exchange 2014-2017 with a total of 36 sample companies, the data collected using the purposive sampling method. This study uses multiple linear regression analysis. The results of this study indicate that partially (t test), independent commissioners, audit committees and audit tenure do not affect the integrity of financial statements. While company size influences the integrity of financial statements. Keywords: Independent commissioner, audit committee, company size, tenure audit and financial report integrity. Penelitian ini untuk mengetahui pengaruh komisaris independen, komite audit, ukuran perusahaan dan masa kerja audit terhadap integritas laporan keuangan. Variabel dependen yang digunakan adalah integritas laporan keuangan yang diukur menggunakan MBV (Nilai Buku Pasar). Variabel independen yang digunakan adalah komisaris independen dan komite audit, ukuran perusahaan dan masa kerja audit. Sampel yang digunakan adalah perusahaan subsektor perbankan yang terdaftar di Bursa Efek Indonesia 2014-2017 dengan total 36 perusahaan sampel, data dikumpulkan dengan menggunakan metode purposive sampling. Penelitian ini menggunakan analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa secara parsial (uji t), komisaris independen, komite audit dan masa kerja audit tidak mempengaruhi integritas laporan keuangan. Sedangkan ukuran perusahaan mempengaruhi integritas laporan keuangan. Kata kunci: Komisaris independen, komite audit, ukuran perusahaan, audit tenurial dan integritas laporan keuangan.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 013
NIM/NIDN Creators: 43215010212
Uncontrolled Keywords: Komisaris independen, komite audit, ukuran perusahaan, audit tenurial dan integritas laporan keuangan.
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 > 657.3 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 > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 09 Dec 2021 15:26
Last Modified: 26 Jan 2022 03:57
URI: http://repository.mercubuana.ac.id/id/eprint/51710

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