PENGARUH KOMISARIS INDEPENDEN, KOMITE AUDIT, KEPEMILIKAN INSTITUSIONAL, DAN KUALITAS AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Industri Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2017-2021)

HALIM, DANIEL (2023) PENGARUH KOMISARIS INDEPENDEN, KOMITE AUDIT, KEPEMILIKAN INSTITUSIONAL, DAN KUALITAS AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Industri Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2017-2021). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to obtain empirical evidence regarding the Influence of Independent Commissioners, Audit Committees, Institutional Ownership and Audit Quality on the Integrity of Annual Report. The population used in this study is the Food and Beverage Sub-Sector Manufacturing companies listed on the Indonesia Stock Exchange in 2017-2021. This study uses purposive sampling technique and obtained 14 companies with a total of 70 final samples from the research that has been determined. In this research that the Independent Commissioner and Audit Quality variables had a positive effect on the Integrity of Financial Statements, while the Audit Committee and Institutional Ownership had no effect on the Integrity of Financial Statements. Keywords : Integrity of annual report, Independent Commissioner, Audit Committee, Institutional Ownership, Audit Quality Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai Pengaruh Komisaris Independen, Komite Audit, Kepemilikan Institusional dan Kualitas Audit terhadap Integritas Laporan Keuangan. Populasi yang digunakan dalam penelitian ini adalah perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia tahun 2017-2021. Penelitian ini menggunakan teknik purposive sampling dan diperoleh 14 perusahaan dengan jumlah 70 sampel akhir dari penelitian yang telah ditetapkan. Dalam penelitian ini bahwa disimpulkan variabel Komisaris Independen dan Kualitas Audit berpengaruh positif terhadap Integritas Laporan Keuangan, sedangkan Komite Audit dan Kepemilikan Institusional tidak berpengaruh terhadap Integritas Laporan Keuangan. Kata kunci : Integritas Laporan Keuangan, Komisaris Independen, Komite Audit, Kepemilikan Institusional, Kualitas Audit

Item Type: Thesis (S1)
Call Number CD: FE/AK. 23 098
Call Number: SE/32/23/103
NIM/NIDN Creators: 43219010106
Uncontrolled Keywords: Integritas Laporan Keuangan, Komisaris Independen, Komite Audit, Kepemilikan Institusional, Kualitas Audit
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 > 657.01-657.09 Standard Subdivisions/Sub Divisi Standar
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
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 > 657.45 Auditing/Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.7 Accounting for Specific Phases of Business Activity/Akuntansi Khusus yang Berkaitan dengan Bidang Bisnis
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: ADELINA HASNA SETIAWATI
Date Deposited: 14 Jul 2023 08:34
Last Modified: 14 Jul 2023 08:34
URI: http://repository.mercubuana.ac.id/id/eprint/79084

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