PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE, MANAJEMEN LABA DAN LEVERAGE TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Periode 2015-2017)

RIANI, HESTY (2019) PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE, MANAJEMEN LABA DAN LEVERAGE TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Periode 2015-2017). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to analyze and obtain empirical evidence of the effect of good corporate governance, earnings management, and leverage on the integrity of financial statements. The population of this study is all manufacturing companies listed on the Indonesia Stock Exchange in 2015 -2017 which amounted to 165 companies. The samples was determined using a pursposive sampling method. The number of samples chosen was 32 companies. The method of data analysis uses Multiple Linear Regression. The results of this study indicate that good corporate governance that is proxied by managerial ownership has a significant positive effect on the integrity of financial statements, the audit committee and the independent commissioner have no significant effect on the integrity of the financial statements. Earnings management has a significant negative effect on the integrity of financial statements. And leverage has no significant effect on the integrity of financial statements. Keywords: Integrity of financial statements, managerial ownership, audit committee, independent commissioners, earnings management, leverage. Penelitian ini bertujuan untuk menganalisis dan memperoleh bukti empiris pengaruh good corporate governance, manajemen laba, dan leverage terhadap integritas laporan keuangan. Populasi penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2015 – 2017 yang berjumlah 165 perusahaan. Sampel di tentukan menggunakan metode purposive sampling. Jumlah sampel yang terpilih adalah 32 perusahaan. Metode analisis data menggunakan Regresi Linear Berganda. Hasil penelitian ini menunjukkan bahwa good corporate governance yang diproksikan dengan kepemilikan manajerial berpengaruh positif signifikan terhadap integritas laporan keuangan, komite audit dan komisaris independen tidak berpengaruh signifikan terhadap integritas laporan keuangan. Manajemen laba berpengaruh negatif signifikan terhadap integritas laporan keuangan. Dan leverage tidak berpengaruh signifikan terhadap integritas laporan keuangan. Kata kunci : Integritas laporan keuangan, kepemilikan manajerial, komite audit, komisaris independen, manajemen laba, leverage.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 884
NIM/NIDN Creators: 43215120215
Uncontrolled Keywords: Integritas laporan keuangan, kepemilikan manajerial, komite audit, komisaris independen, manajemen laba, leverage
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 000. Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 005 Computer Programmming, Programs, Data/Pemprograman Komputer, Program, Data
000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 000. Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 005 Computer Programmming, Programs, Data/Pemprograman Komputer, Program, Data > 005.4 System Programming and Programs/Sistem Pemrograman dan Program
000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 000. Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 005 Computer Programmming, Programs, Data/Pemprograman Komputer, Program, Data > 005.4 System Programming and Programs/Sistem Pemrograman dan Program > 005.43 Operating System/Sistem Operasi
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: ELMO ALHAFIIDH PUTRATAMA
Date Deposited: 17 Mar 2023 01:26
Last Modified: 17 Mar 2023 01:26
URI: http://repository.mercubuana.ac.id/id/eprint/75162

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