ANALISIS PENGARUH MEKANISME CORPORATE GOVERNANCE, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi empiris pada perusahaan sektor pertambangan yang terdaftar di bursa efek Indonesia periode 2015-2019)

WAHYUDI, FAJAR IMAM (2022) ANALISIS PENGARUH MEKANISME CORPORATE GOVERNANCE, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi empiris pada perusahaan sektor pertambangan yang terdaftar di bursa efek Indonesia periode 2015-2019). S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The number of cases of manipulation financial statements that have occurred so far has encouraged all parties to make us aware of the importance of a financial report with integrity, namely a report that has reliability. Accounting information should be relevant because this information will be used for decision making, in addition to being objective, information is independent if it is unaffected by factors that could compromise its impartiality. The objective of this study is to investigate and assess the impact of “Institutional Ownership, Independent Commissioner, Audit Committee, Company Size, and Leverage on the Integrity of Financial Statements”. This type of research is quantitative and this research is a causal study with a population of 48 mining companies listed on the Indonesia Stock Exchange for the 2015-2019 period, there are 25 companies that are the research sample, so the number of samples during the 5-year research period is 113 samples with sampling technique carried out based on purposive sampling, It was decided to employ the multiple linear analysis method and the commen effect approach as the research analysis model in this study. The study's findings show that Institutional Ownership, Independent Commissioner, Audit Committee, and Company Size have little impact on the Integrity of Financial Statements, but Leverage has a significant beneficial influence. Keywords: Financial Statement Integrity, Corporate Governance Mechanism, Company Size and Leverage Banyaknya kasus rekayasa laporan keuangan yang terjadi selama ini mendorong semua pihak untuk menyadarkan kita semua, betapa pentingnya sebuah laporan keuangan yang berintegritas yaitu laporan yang memiliki reliability, maraknya aksi rekayasa laporan keuangan menunjukkan adanya kelemahan dalam pendekteksian kecurangan dalam laporan keuangan. Seharusnya informasi akuntansi harus relevance karena informasi ini akan digunakan sebagai pengambilan keputusan, serta objective apabila informasi tersebut terbebas dari pengaruh hal lain yang dapat mempengaruhi Independensi informasi. Tujuan penelitian mengkaji dan menganalisis pengaruh Kepemilikan Institusional, Komisaris Independen, Komite Audit, Ukuran Perusahaan dan Leverage terhadap Integritas Laporan Keuangan. Jenis penelitian ini bersifat kuantitatif dan penelitian ini merupakan penelitian kausal dengan populasi 48 perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2015-2019, terdapat 25 perusahan yang menjadi sampel penelitian, sehingga jumlah sampel selama periode penelitian 5 tahun adalah 113 sampel dengan teknik penarikan sampel dilakukan berdasarkan purposive sampling, Metode analisis yang digunakan dalam penelitian ini adalah menggunakan metode analisis linier berganda dan metode commen effect menjadi model yang terpilih dalam metode analisis penelitian. Hasil penelitian membuktikan bahwa Kepemilikan Institusional, Komisaris Independen, Komite Audit, Ukuran Perusahaan tidak berpengaruh terhadap Integritas Laporan Keuangan, sedangkan Leverage berpengaruh positif signifikan terhadap Integritas Laporan Keuangan, Kata Kunci: Integritas Laporan Keuangan, Mekanisme Corporate Governance, Ukuran Perusahaan dan Leverage

Item Type: Thesis (S2)
Call Number CD: CD/555. 22 021
NIM/NIDN Creators: 55519110025
Uncontrolled Keywords: Integritas Laporan Keuangan, Mekanisme Corporate Governance, Ukuran Perusahaan dan Leverage
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi
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 > 025.3 Bibliographic Analysis and Control/Bibliografi Analisis dan Kontrol Perpustakaan
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: ELMO ALHAFIIDH PUTRATAMA
Date Deposited: 27 Sep 2022 00:23
Last Modified: 28 Sep 2022 06:57
URI: http://repository.mercubuana.ac.id/id/eprint/69561

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