RAMADHANTI, SYIFA (2020) PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi Empiris Pada Perusahaan Sektor Aneka Industri Yang Terdaftar di Bursa Efek Indonesia Tahun 2016 – 2018). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to empirically proving good corporate governance planning and influence on the integration of financial statements. The integrity of financial statements is considered by the Conservative Accounting method of the market model for the Beaver and Ryan (2000) ratio book. The population in this study were companies of miscellaneous industry listed on the Indonesia Stock Exchange for three years from 2016 to 2018. The sample was determined using the purposive sampling method with established criteria, the samples obtained in this study were 20 companies. Observations in this study were conducted for the period 2016 to 2018, so the amount of data in this study was 60 data. The results showed that institutional ownership and independent commissioners were not significantly influence the integrity of financial statement, audit committees and managerial ownership had a significant effect on the integrity of financial statements . Keywords: integrity of financial statements, institutional ownership, independent commissioners, audit committees and managerial ownership Penelitian ini bertujuan untuk membuktikan secara empiris perencanaan tata kelola perusahaan yang baik dan pengaruh terhadap integritas laporan keuangan. Integritas laporan keuangan dipertimbangkan dengan metode Akuntansi Konservatif dari model pasar untuk buku rasio Beaver dan Ryan (2000). Populasi dalam penelitian ini adalah perusahaan sector aneka industri yang terdaftar di Bursa Efek Indonesia selama tiga tahun dari 2016 hingga 2018. Sampel ditentukan dengan menggunakan metode purposive sampling dengan kriteria yang telah ditetapkan maka diperoleh sampel dalam penelitian ini sebanyak 20 perusahaan. Pengamatan dalam penelitian ini dilakukan untuk periode 2016 sampai 2018, sehingga jumlah data dalam penelitian ini adalah sebanyak 60 data. Hasil penelitian menunjukkan bahwa kepemilikan institusional dan komisaris independen tidak berpengaruh signifikan terhadap integritas laporan keuangan, komite audit dan kepemilikan manajerial berpengaruh signifikan terhadap integritas laporan keuangan. Kata kunci: integritas laporan keuangan, kepemilikan institusional, komisaris independen, komite audit, kepemilikan manajerial.
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