PENGARUH CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP INTEGRATED REPORTING DENGAN AUDIT TENURE SEBAGAI MODERASI (Studi Empiris pada Perusahaan Sub Sektor Bank yang Terdaftar di Bursa Efek Indonesia Periode 2018 - 2022)

DEWI, YOLANDA AYUSTINA (2024) PENGARUH CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP INTEGRATED REPORTING DENGAN AUDIT TENURE SEBAGAI MODERASI (Studi Empiris pada Perusahaan Sub Sektor Bank yang Terdaftar di Bursa Efek Indonesia Periode 2018 - 2022). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to determine the effect of corporate governance and leverage on integrated reporting with audit themes as moderation in banking sub-sector companies listed on the Indonesia Stock Exchange (IDX) for 2018-2022 period. The population in this study is the banking sub-sector companies listed on the Indonesia Stock Exchange with a total of 46 companies. The sample of this research was obtained by using purposive sampling method in banking sub-sector companies listed on the Indonesia Stock Exchange (IDX), based on predetermined sample criteria, a sample of 21 banking companies for the 2018-2022 period was obtained, during the 5 years of observation there were 105 annual reports in the analysis. The data in this study are secondary data obtained from the IDX and the official website of the company concerned. Data analysis using SPSS application program. The data analysis used was descriptive analysis followed by requirements testing including normality test, multicollinearity test, heteroscedasticity test, selection of method, model significance test and hypothesis testing. The statistical method used to analyze the data using multiple linear regression analysis. The results obtained from this study audit committee and institutional ownership have no effect on integrated reporting, leverage does not affect integrated reporting, audit tenure moderates the audit committee, institutional ownership and leverage have no influence on integrated reporting. Keywords: Corporate Governance; Audit Committee; Institutional Ownership; Leverage; Integrated Reporting and Audit Tenure. Penelitian ini bertujuan untuk mengetahui pengaruh corporate governance dan leverage terhadap integrated reporting dengan audit tenure sebagai moderasi pada perusahaan sub sektor perbankan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018-2022. Populasi dalam penelitian ini adalah perusahaan sub sektor perbankan yang terdaftar di BEI sejumlah 46 perusahaan. Sampel penelitian ini diperoleh dengan menggunakan metode purposive sampling pada perusahaan sub sektor perbankan yang terdaftar di Bursa Efek Indonesia (BEI), berdasarkan kriteria sampel yang sudah ditentukan diperoleh sampel 21 perusahaan perbankan periode 2018-2022, selama 5 tahun pengamatan terdapat 105 laporan tahunan di analisis. Data pada penelitian ini adalah data sekunder yang diperoleh dari BEI dan website resmi perusahaan yang bersangkutan. Analisis data dengan menggunakan program aplikasi SPSS. Analisis data yang digunakan adalah dengan analisis deskriptif dilanjutkan uji persyaratan meliputi uji normalitas, uji multikolinearitas, uji heteroskedastisitas, pemilihan metode estimasi, uji signifikansi model dan uji hipotesis. Metode statistik yang digunakan untuk menganalisis data menggunakan analisis regresi linear berganda. Hasil yang didapatkan dari penelitian ini komite audit dan kepemilikan institusional berpengaruh terhadap integrated reporting, leverage tidak berpengaruh terhadap integrated reporting, audit tenure memoderasi komite audit, kepemilikan institusional dan leverage tidak memiliki pengaruh terhadap integrated reporting. Kata Kunci: Corporate Governance; Komite Audit; Kepemilikan Institusional; Leverage, Integrated Reporting dan Audit Tenure.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 24 012
NIM/NIDN Creators: 43218010051
Uncontrolled Keywords: Corporate Governance; Komite Audit; Kepemilikan Institusional; Leverage, Integrated Reporting dan Audit Tenure.
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 332 Financial Economics, Finance/Ekonomi Keuangan dan Finansial, Ekonomi Biaya dan Pembiayaan > 332.1 Banks/Bank, Perbankan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan
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
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: khalimah
Date Deposited: 30 Jan 2024 07:56
Last Modified: 30 Jan 2024 07:56
URI: http://repository.mercubuana.ac.id/id/eprint/85672

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