CHRISTANTI, WIKANDINI AYU (2024) PENGARUH UKURAN PERUSAHAAN, KEPEMILIKAN INSTITUSIONAL DAN DEBT TO ASSET RATIO (DAR) TERHADAP INTEGRITAS LAPORAN KEUANGAN. S1 thesis, Universitas Mercu Buana - Menteng.
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Abstract
Penelitian ini merupakan penelitian berjenis kuantitatif yang bertujuan untuk mengetahui bagaimana Pengaruh Ukuran Perusahaan, Kepemilikan Institusional, dan Debt to asset ratio (DAR) Terhadap Integritas Laporan Keuangan pada perusahaan pada Perusahaan BUMN yang terdaftar di Bursa Efek Indonesia Tahun 2021-2023. Jumlah populasi pada penelitian ini sebanyak 19 perusahaan, dengan jumlah sampel sebanyak 57 pengukuran menggunakan metode purposive sampling sebagai metode penentuan sampel. Teknik analisis data dalam penelitian ini menunjukkan bahwa: (a) Ukuran Perusahaan berpengaruh positif terhadap Integritas Laporan Keuangan karena besar kecilnya ukuran perusahaan menjadi faktor penentu suatu perusahaan berhasil dalam menyajikan laporan keuangan yang terintegrasi; (b) Kepemilikan Institusional berpengaruh positif terhadap Integritas Laporan Keuangan karena sebagai faktor penentu tingkat aspek operasional dan tata kelola perusahaan, berkontribusi pada pengawasan yang lebih baik, pengambilan keputusan yang lebih efektif, dan kepatuhan terhadap standar dan regulasi yang relevan; (c) Debt to asset ratio (DAR) tidak berpengaruh terhadap Integritas Laporan Keuangan karena besar kecilnya jumlah aset yang dimiliki oleh perusahaan tidak akan berpengaruh pada besar kecilnya tingkat integritas laporan keuangan perusahaan. This research is a quantitative type of research that aims to find out the influence of company size, institutional ownership, and debt to asset ratio (DAR) on the integrity of financial reports in state-owned companies listed on the Indonesia Stock Exchange in 2021-2023. The total population in this study was 19 companies, with a total sample of 57 measurements using the purposive sampling method as the sample determination method. The data analysis technique in this research shows that: (a) Company size has a positive effect on the integrity of financial reports because the size of the company is a determining factor in whether a company is successful in presenting integrated financial reports; (b) Institutional Ownership has a positive effect on the Integrity of Financial Reports because as a determining factor in the level of operational aspects and corporate governance, it contributes to better supervision, more effective decision making, and compliance with relevant standards and regulations; (c) Debt to asset ratio (DAR) has no effect on the integrity of financial statements because the size of the number of assets owned by the company will not affect the level of integrity of the company's financial reports.
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43222110092 |
| Uncontrolled Keywords: | Ukuran Perusahaan, Kepemilikan Institusional, Debt to asset ratio (DAR), Integritas Laporan Keuangan Company Size, Institutional Ownership, Debt to asset ratio (DAR), Financial Statement Integrity |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | NAYLA AURA RAYANI |
| Date Deposited: | 01 Oct 2024 02:55 |
| Last Modified: | 01 Oct 2024 02:55 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/91970 |
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