ANGRAENI, EVA NILIA (2019) PENGARUH MANAJEMEN LABA, GOOD CORPORATE GOVERNANCE, DAN KUALITAS AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2015 – 2017). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to analyze the influence of earnings management, good corporate governance (managerial ownership, institutional ownership, independent commissioners, and audit committees), and audit quality on the integrity of financial statements. The population of this research is all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015 - 2017 which amount to 165 companies. Sampling is done using purposive sampling method and obtained 93 companies. Data is analyzed using Multiple Linear Regression. The results of this study indicate that earnings management has a significant negative effect on the integrity of financial statements. While, managerial ownership and institutional ownership have a significant positive effect on the integrity of financial statements. Meanwhile, independent commissioners, audit committees, and audit quality have no effect on the integrity of financial statements. Keywords: earnings management; managerial ownership; institutional ownership; independent commissioner; audit committee; audit quality; integrity of financial statements Penelitian ini bertujuan untuk menganalisis pengaruh manajemen laba, good corporate governance (kepemilikan manajerial, kepemilikan institusional, komisaris independen, dan komite audit), dan kualitas audit terhadap integritas laporan keuangan. Populasi penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2015 - 2017 yang berjumlah 165 perusahaan. Pengambilan sampel dilakukan dengan menggunakan metode purposive sampling dan diperoleh 93 perusahaan. Data dianalisa dengan menggunakan Regresi Linier Berganda. Hasil penelitian ini menunjukkan bahwa manajemen laba berpengaruh negatif signifikan terhadap integritas laporan keuangan. Sedangkan, kepemilikan manajerial dan kepemilikan institusional berpengaruh positif signifikan terhadap integritas laporan keuangan. Sementara itu komisaris independen, komite audit, dan kualitas audit tidak berpengaruh terhadap integritas laporan keuangan. Kata kunci: manajemen laba, kepemilikan manajerial, kepemilikan institusional, komisaris independen, komite audit, kualitas audit, dan integritas laporan keuangan
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