PENGARUH UKURAN PERUSAHAAN, LEVERAGE DAN MEKANISME CORPORATE GOVERNANCE TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi Empiris Pada Perusahaan Pembiayaan Yang Terdaftar Di Bursa Efek Indonesia Periode 2015 – 2018)

SUHARTONO, PRATIWI (2020) PENGARUH UKURAN PERUSAHAAN, LEVERAGE DAN MEKANISME CORPORATE GOVERNANCE TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi Empiris Pada Perusahaan Pembiayaan Yang Terdaftar Di Bursa Efek Indonesia Periode 2015 – 2018). S1 thesis, Universitas Mercu Buana.

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Abstract

The purpose of this study is to study the firm size, leverage, good corporate governance that is inspected to the audit committee, independent commissioners, managerial ownership and institutional ownership related to integrity of financial statements. The population of this study is the finance companies listed on the Indonesia Stock Exchange (IDX) in 2015-2018. The sample is determined by purposive sampling method, with total samples of 14 companies and total observation in this research are 54 observations. The results of the study prove that company size, leverage, managerial ownership, institutional ownership and Audit committee not have effect on the integrity of the financial statements. Independent commissioners have a effect on the integrity of financial statements. . Keywords: Firm Size, Leverage, Audit Committee, Independen Commisioners, Manajerial Ownership and Institutional ownership, Integrigrity of Financial Statement Tujuan dari penelitian ini adalah untuk mempelajari ukuran perusahaan, leverage, tata kelola perusahaan yang baik yang diperiksa untuk komite audit, komisaris independen, kepemilikan manajerial dan kepemilikan institusional terkait dengan integritas laporan keuangan. Populasi penelitian ini adalah perusahaan pembiayaan yang terdaftar di Bursa Efek Indonesia (BEI) pada 2015-2018. Sampel ditentukan dengan metode purposive sampling, dengan jumlah sampel 14 perusahaan dan total pengamatan dalam penelitian ini adalah 54 observasi. Hasil penelitian membuktikan bahwa ukuran perusahaan, leverage, komite audit, kepemilikan manajerial, kepemilikan institusional tidak mempengaruhi integritas laporan keuangan. Dan komisaris independen berpengaruh terhadap integritas laporan keuangan. Kata Kunci: Ukiran Perusahaan, Leverage, Komite Audit, Komisaris Independen, Kepemilikan Manajerial, Kepemilikan Institusional, Integritas Laporan Keuangan

Item Type: Thesis (S1)
Call Number CD: FE/AK. 20 371
NIM/NIDN Creators: 43216110138
Uncontrolled Keywords: Ukiran Perusahaan, Leverage, Komite Audit, Komisaris Independen, Kepemilikan Manajerial, Kepemilikan Institusional, 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
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
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
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 16 Aug 2022 08:07
Last Modified: 22 Aug 2022 02:39
URI: http://repository.mercubuana.ac.id/id/eprint/67835

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