PENGARUH TATA KELOLA PERUSAHAAN, KUALITAS AUDIT, DAN UKURAN PERUSAHAAN TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi Empiris pada Perusahaan Indeks KOMPAS100 yang Terdaftar di Bursa Efek Indonesia Periode 2019-2021)

SAHLULGHANEY, JABAL AUSARIZQ (2023) PENGARUH TATA KELOLA PERUSAHAAN, KUALITAS AUDIT, DAN UKURAN PERUSAHAAN TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi Empiris pada Perusahaan Indeks KOMPAS100 yang Terdaftar di Bursa Efek Indonesia Periode 2019-2021). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to analyze the effect of institutional ownership, managerial ownership, independent commissioners, audit committees, audit quality, and company size on the integrity of financial statements. The sample used in this study is secondary data from the financial statements of companies listed on the KOMPAS100 index on the Indonesia Stock Exchange (IDX) in the 2019-2021 period. Sampling is used the purposive sampling method with results from as many as 67 companies during the 2019-2021 period. Hypothesis testing is done by using multiple linier regression analysis. The results of this study indicate that managerial ownership, independent commissioners, audit quality, and company size influence the integrity of financial statements. Meanwhile, institutional ownership and audit committee have no effect on the integrity of financial statements. Keywords: corporate governance, institutional ownership, managerial ownership, independent commissioners, audit committee, audit quality, company size, integrity of financial statements. Penelitian ini bertujuan untuk menganalisis pengaruh kepemilikan institusional, kepemilikan manajerial, komisaris independen, komite audit, kualitas audit, dan ukuran perusahaan terhadap integritas laporan keuangan. Sampel yang digunakan dalam penelitian ini yaitu data sekunder yang berasal dari laporan keuangan perusahaan yang terdaftar ke dalam indeks KOMPAS100 di Bursa Efek Indonesia (BEI) pada periode 2019-2021. Pengambilan sampel dilakukan dengan menggunakan metode purposive sampling dengan hasil sebanyak 67 perusahaan selama periode 2019-2021. Pengujian hipotesis dilakukan dengan menggunakan analisis regresi linier berganda. Hasil dari penelitian ini menunjukkan bahwa kepemilikan manajerial, komisaris independen, kualitas audit, dan ukuran perusahaan berpengaruh terhadap integritas laporan keuangan. Sedangkan kepemilikan institusional dan komite audit tidak berpengaruh terhadap integritas laporan keuangan. Kata kunci: tata kelola perusahaan, kepemilikan institusional, kepemilikan manajerial, komisaris independen, komite audit, kualitas audit, ukuran perusahaan, integritas laporan keuangan.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 23 050
Call Number: SE/32/23/057
NIM/NIDN Creators: 43218110072
Uncontrolled Keywords: tata kelola perusahaan, kepemilikan institusional, kepemilikan manajerial, komisaris independen, komite audit, kualitas audit, ukuran perusahaan, 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 > 657.1 Constructive Accounting/Akuntansi Konstruktif
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.6 Specific Kinds of Accounting/Jenis Akuntansi Tertentu > 657.61 Public Accounting/Akuntansi Publik
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.6 Specific Kinds of Accounting/Jenis Akuntansi Tertentu > 657.63 Private Accounting/Akuntansi Pribadi
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: MILA RISKA
Date Deposited: 22 May 2023 08:07
Last Modified: 22 May 2023 08:07
URI: http://repository.mercubuana.ac.id/id/eprint/75696

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