MAHARANI, RINA (2021) PENGARUH KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2019). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
In this study using quantitative research with secondary data. The samples in this study are were mining companies listed on the Indonesia Stock Exchange (IDX) in 2015 – 2019 and the company’s official website. The sampling method use purposive sampling method, with several predetermined criteria, the number of samples was 45 manufacturing companies in the mining industry sector. And the results of this study indicate that institutional ownership has no significant effect on the integrity of financial statements, managerial has no significant effect on the integrity of financial statements, firm size has no significant effect on the integrity of financial statements, and leverage has a significant effect on the integrity of financial statements. Keywords: Institutional Ownership, Managerial, Company Size, Leverage and Financial Statements Integrity Dalam penelitian ini menggunakan penelitian kuantitatif dengan data sekunder. Sampel pada penelitian ini adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2015 - 2019 dan website resmi perusahaan. Pengambilan sampel dilakukan dengan menggunakan metode purposive sampling, dengan beberapa kriteria yang telah ditentukan maka jumlah sampel adalah sebanyak 45 perusahaan manufaktur sektor industri pertambangan. Dan hasil penelitian ini menunjukkan bahwa kepemilikan institusional tidak berpengaruh signifikan terhadap integritas laporan keuangan, manajerial tidak berpengaruh signifikan terhadap integritas laporan keuangan, ukuran perusahaan tidak berpengaruh signifikan terhadap integritas laporan keuangan, dan leverage berpengaruh signifikan terhadap integritas laporan keuangan Kata kunci: Kepemilikan Institusional, Manajerial, Ukuran Perusahaan, Leverage dan Integritas Laporan Keuangan.
| Item Type: | Thesis (S1) |
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| NIM/NIDN Creators: | 43217110315 |
| Uncontrolled Keywords: | Kepemilikan Institusional, Manajerial, Ukuran Perusahaan, Leverage dan Integritas Laporan Keuangan. |
| Subjects: | 100 Philosophy and Psychology/Filsafat dan Psikologi > 150 Psychology/Psikologi > 154 Subconscious and Altered States and Process/Psikologi Bawah Sadar > 154.6 Sleep Phenomena/Fenomena Tidur > 154.63 Dreams/Mimpi > 154.634 Analysis/Analisis 800 Literatures/Kesusastraan > 800. Literatures/Kesusastraan > 801 Philosophy and Theory of Literatures/Filsafat dan Teori Kesusastraan > 801.3 Value, Influence, Effect/Nilai, Pengaruh, Efek |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | CALVIN PRASETYO |
| Date Deposited: | 17 Jul 2023 06:58 |
| Last Modified: | 17 Jul 2023 06:58 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/79312 |
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