PENGARUH UKURAN PERUSAHAAN, LEVERAGE, DAN SPESIALISASI INDUSTRI AUDITOR TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi Empiris pada Perusahaan Sektor Keuangan dan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2016-2018)

DARMAWAN, MUHAMAD RIKY (2020) PENGARUH UKURAN PERUSAHAAN, LEVERAGE, DAN SPESIALISASI INDUSTRI AUDITOR TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi Empiris pada Perusahaan Sektor Keuangan dan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2016-2018). S1 thesis, Universitas Mercu Buana.

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Abstract

This research to examine the effect of Company Size, Leverage, and Auditor’s Industry Specialization on the Integrity of Financial Statements. The dependent variable used is the integrity of financial statements measured using PBV (Price to Book Value). The independent variables used are company size, leverage, and auditor industry specialization. The sample used was financial and banking sector companies listed on the Indonesia Stock Exchange 2016-2018 with a total of 48 sample companies, data were collected using a purposive sampling method. This study uses multiple linear regression analysis. The results of this study indicate that partially (t test), Company Size affect positive and not significant to the Integrity of Financial Statements, Leverage affect positive and significant to the Integrity of Financial Statements, and Auditor Industry Specialization affect negative and not significant to the Integrity of financial Statements. Keywords: Company Size, Leverage, Auditor Industry Specialization, and Integrity of Financial Statements. Penelitian ini untuk mengetahui pengaruh Ukuran Perusahaan, Leverage, dan Spesialisasi Industri Auditor terhadap Integritas Laporan Keuangan. Variabel dependen yang digunakan adalah Integritas Laporan Keuangan yang diukur menggunakan PBV (Price to Book Value). Variabel independen yang digunakan adalah Ukuran Perusahaan, Leverage, dan Spesialisasi Industri Auditor. Sampel yang digunakan adalah perusahaan sektor keuangan dan perbankan yang terdaftar di Bursa Efek Indonesia 2016-2018 dengan total 48 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), Ukuran Perusahaan berpengaruh positif dan tidak signifikan terhadap Integritas Laporan Keuangan, Leverage berpengaruh positif dan signifikan terhadap Integritas Laporan Keuangan, dan Spesialisasi Industri Auditor berpengaruh negatif dan tidak signifikan terhadap Integritas Laporan Keuangan. Kata kunci: Ukuran Perusahaan, Leverage, Spesialisasi Industri Auditor, dan Integritas Laporan Keuangan.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 20 242
NIM/NIDN Creators: 43216120164
Uncontrolled Keywords: Ukuran Perusahaan, Leverage, Spesialisasi Industri Auditor, 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: 17 Feb 2022 13:33
Last Modified: 13 Jul 2022 02:48
URI: http://repository.mercubuana.ac.id/id/eprint/56358

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