PENGARUH KOMISARIS INDEPENDEN, KOMITE AUDIT, DAN LEVERAGE TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2013-2016)

LIANA, LIANA (2021) PENGARUH KOMISARIS INDEPENDEN, KOMITE AUDIT, DAN LEVERAGE TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2013-2016). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to analyze the influence of independent commissioners, audit committees and leverage on the integrity of financial statements in manufacturing companies in Indonesia. The integrity of financial statements is defined as the extent to which the financial statements presented show true and honest information. Factors analyzed for their effect on the integrity of financial statements include independent commissioners, audit committees and leverage. This research was conducted with a quantitative method on the financial statements of manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange during the period 2013-2016. The total sample of research is 8 manufacturing companies on the IDX with a 4 period research period so that the number of observation data is 32. The results of this study indicate that independent commissioners have a significant effect on the integrity of financial statements. The audit committee has a significant effect on the integrity of financial statements. While leverage does not significantly influence the integrity of financial statements. Keywords: The integrity of financial statements, Independent Commissioner, Audit Committee, Leverage Penelitian ini bertujuan untuk menganalisis pengaruh komisaris independen, komite audit dan leverage terhadap integritas laporan keuangan pada perusahaan manufaktur di Indonesia. Integritas laporan keuangan didefinisikan sebagai sejauh mana laporan keuangan yang disajikan menunjukkan informasi yang benar dan jujur. Faktorfaktor yang dianalisis pengaruhnya terhadap integritas laporan keuangan antara lain komisaris independen, komite audit dan leverage. Penelitian ini dilakukan dengan metode kuantitatif terhadap laporan keuangan perusahaan manufaktur sektor industri barang konsumsi yang terdaftar dalam Bursa Efek Indonesia selama periode 2013-2016. Total sampel penelitian adalah 8 perusahaan manufaktur di BEI dangan jangka waktu penelitian 4 periode sehingga jumlah data observasi sebanyak 32. Hasil penelitian ini menunjukkan bahwa komisaris independen berpengaruh signifikan terhadap integritas laporan keuangan. Komite audit berpengaruh signifikan terhadap integritas laporan keuangan. Sedangkan Leverage tidak berpengaruh signifikan terhadap integritas laporan keuangan. Kata Kunci : Integritas Laporan Keuangan , Komisaris Independen, Komite Audit, Leverage

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