RAEHANA, FATRA (2021) PENGARUH KARAKTERISTIK DEWAN KOMISARIS DAN KARAKTERISTIK KOMITE AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi Empiris Pada Perusahaan BUMN yang Terdaftar di Bursa Efek Indonesia 2015-2019). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
Financial reports are the most important part in building a company's continuity. Given the importance of the financial reporting function, company management needs to produce financial reports that meet integrity values. This study aims to examine the effect of the Characteristics of the Board of Commissioners and the Characteristics of the Audit Committee on the Integrity of Financial Statements. Samples came from 20 state-owned companies that went public listed on the Indonesia Stock Exchange (BEI) for the 2015-2019 period. This study uses Multiple Linear Regression analysis using SPSS to test the significance of the Characteristics of the Board of Commissioners and the Characteristics of the Audit Committee. The results of this study indicate that the Characteristics of the Board of Commissioners and the Characteristics of the Audit Committee simultaneously have a significant effect on the Integrity of Financial Statements. Keywords: Characteristics of the Board of Commissioners, Characteristics of the Audit Committee, and the Integrity of Financial Statements Laporan keuangan merupakan bagian terpenting dalam membangun kelangsungan perusahaan. Mengingat pentingnya fungsi laporan keuangan tersebut, manajemen perusahaan perlu menghasilkan laporan keuangan yang memenuhi nilai integritas. Penelitian ini bertujuan untuk menguji pengaruh Karakteristik Dewan Komisaris dan Karakteristik Komite Audit terhadap Integritas Laporan Keuangan. Sampel berasal dari 20 Perusahaan BUMN yang go public yang terdaftar di Bursa Efek Indonesia (BEI) untuk periode 2015-2019. Penelitian ini menggunakan analisis Regresi Linear Berganda dengan menggunakan SPSS untuk menguji signifikasi Karakteristik Dewan Komisaris dan Karakteristik Komite Audit. Hasil pada penelitian ini menunjukkan bahwa Karakteristik Dewan Komisaris dan Karakteristik Komite Audit berpengaruh secara simultan signifikan terhadap Integritas Laporan Keuangan. Kata Kunci : Karakteristik Dewan Komisaris, Karakteristik Komite Audit, dan Integritas Laporan Keuangan
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