PENGARUH MANAJEMEN LABA, GOOD CORPORATE GOVERNANCE, DAN KUALITAS AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2015 - 2017)

ANGRAENI, EVA NILIA (2019) PENGARUH MANAJEMEN LABA, GOOD CORPORATE GOVERNANCE, DAN KUALITAS AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2015 - 2017). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to analyze the influence of earnings management, good corporate governance (managerial ownership, institutional ownership, independent commissioners, and audit committees), and audit quality on the integrity of financial statements. The population of this research is all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015 - 2017 which amount to 165 companies. Sampling is done using purposive sampling method and obtained 93 companies. Data is analyzed using Multiple Linear Regression. The results of this study indicate that earnings management has a significant negative effect on the integrity of financial statements. While, managerial ownership and institutional ownership have a significant positive effect on the integrity of financial statements. Meanwhile, independent commissioners, audit committees, and audit quality have no effect on the integrity of financial statements. Keywords: earnings management; managerial ownership; institutional ownership; independent commissioner; audit committee; audit quality; integrity of financial statements Penelitian ini bertujuan untuk menganalisis pengaruh manajemen laba, good corporate governance (kepemilikan manajerial, kepemilikan institusional, komisaris independen, dan komite audit), dan kualitas audit terhadap integritas laporan keuangan. Populasi penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2015 - 2017 yang berjumlah 165 perusahaan. Pengambilan sampel dilakukan dengan menggunakan metode purposive sampling dan diperoleh 93 perusahaan. Data dianalisa dengan menggunakan Regresi Linier Berganda. Hasil penelitian ini menunjukkan bahwa manajemen laba berpengaruh negatif signifikan terhadap integritas laporan keuangan. Sedangkan, kepemilikan manajerial dan kepemilikan institusional berpengaruh positif signifikan terhadap integritas laporan keuangan. Sementara itu komisaris independen, komite audit, dan kualitas audit tidak berpengaruh terhadap integritas laporan keuangan. Kata kunci: manajemen laba, kepemilikan manajerial, kepemilikan institusional, komisaris independen, komite audit, kualitas audit, dan integritas laporan keuangan

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 103
Call Number: SE/32/19/324
NIM: 43215110059
Uncontrolled Keywords: manajemen laba, kepemilikan manajerial, kepemilikan institusional, komisaris independen, komite audit, kualitas audit, dan integritas laporan keuangan
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: 30 Dec 2019 07:12
Last Modified: 07 Jan 2020 03:59
URI: http://repository.mercubuana.ac.id/id/eprint/53119

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