ENGARUH MEKANISME GOOD CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN TERHADAP INTEGRITAS LAPORAN KEUANGAN (Pada Perusahaan Sektor Keuangan yang Terdaftar di BEI Periode 2013-2017)

ARIANTY, RIAN DESI (2020) ENGARUH MEKANISME GOOD CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN TERHADAP INTEGRITAS LAPORAN KEUANGAN (Pada Perusahaan Sektor Keuangan yang Terdaftar di BEI Periode 2013-2017). S1-Sarjana thesis, Universitas Mercu Buana Jakarta.

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Abstract

The purpose of this study is to analyze the effect of the mechanism of good corporate governance and company size on the integrity of financial statements. The Independent variable used in this study is the Good Corporate Governance Mechanism which is analyzed by Managerial Ownership, Audit Committee, Independent Commissioners, and Company Size towards the Integrity of Financial Statements. This study uses a sample of Service Companies in the Banking Financial Sub Sector Registered on the Indonesia Stock Exchange during the period of 2013 to 2017. The number of service companies used as samples of this study are 7 companies with observations for 5 years. Based on the purposive sampling method the total sample of research is 35 financial reports or annual reports. Testing the hypothesis in this study uses the method of multiple regression analysis. The results of this study indicate that audit committees and independent commissioners have no effect on the integrity of financial statements. While managerial ownership and company size influence the integrity of financial statements. Keywords: Managerial Ownership, Audit Committee, Independent Commissioner, Company Size, Integrity of Financial Statements. Tujuan dari penelitian ini adalah untuk menganalisis Pengaruh Mekanisme Good Corporate Governance dan Ukuran Perusahaan Terhadap Integritas Laporan Keuangan. Variabel Independen yang digunakan dalam penelitian ini adalah Mekanisme Good Corporate Governance yang dianalisis oleh Kepemilikan Manajerial, Komite Audit, komisaris Independen, dan Ukuran Perusahaan terhadap Integritas Laporan Keuangan. Penelitian ini menggunakan sampel Perusahaan Jasa di Sub Sektor Keuangan Perbankan yang Terdaftar di Bursa Efek Indonesia selama periode 2013 sampai dengan 2017. Jumlah perusahaan jasa yang dijadikan sampel penelitian ini adalah 7 perusahaan dengan pengamatan selama 5 tahun. Berdasarkan metode purposive sampling total sampel penelitian adalah 35 laporan keuangan atau laporan tahunan. Pengujian hipotesis dalam penelitian ini menggunakan metode analisisregresi berganda. Hasil penelitian ini menunjukkan bahwa komite audit dan komisaris independen tidak berpengaruh terhadap integritas laporan keuangan. Sedangkan kepemilikan manajerial dan ukuran perusahaan berpengaruh terhadap integritas laporan keuangan. Kata Kunci: Kepemilikan Manajerial, Komite Audit, Komisaris Independen, Ukuran Perusahaan, Integritas Laporan Keuangan.

Item Type: Thesis (S1-Sarjana)
Call Number: SE/32/19/388
NIM: 43215110339
Uncontrolled Keywords: Kepemilikan Manajerial, Komite Audit, Komisaris Independen, Ukuran Perusahaan, 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 > 657.4 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 > 657.45 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: 13 Feb 2020 07:27
Last Modified: 13 Feb 2020 07:27
URI: http://repository.mercubuana.ac.id/id/eprint/54005

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