PENGARUH KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi Empiris Pada Perusahaan Transportasi yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2018)

DWI HARDIYANINGRUM, FEBRYA (2020) PENGARUH KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi Empiris Pada Perusahaan Transportasi yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2018). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to determine the effect of institutional ownership, managerial ownership, firm size, and leverage on the integrity of financial statements. The sample used in this study is secondary data from annual reports of transportation sector companies listed on the Indonesia Stock Exchange (IDX) for the 2016 – 2018 period. The sample used in this study was taken using a purposive sampling method. The sample used was 51 data during the period 2016 - 2018. In this study, the hypothesis was tested using multiple linear regression. The results of this study indicate that the variables of institutional ownership, managerial ownership, and firm size do not have a influence to integrity of financial statements. While the variable leverage has a significant negative effect on the integrity of financial statements. Keyword : Institutional Ownership, Managerial Ownership, Firm Size, Leverage, Integrity of Financial Statements. Penelitian ini bertujuan untuk mengetahui pengaruh kepemilikan institusional, kepemilikan manajerial, ukuran perusahaan, dan leverage terhadap integritas laporan keuangan. Sampel yang digunakan dalam penelitian ini yaitu data sekunder yang berasal dari annual report perusahaan sektor transportasi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016 – 2018. Sampel yang digunakan dalam penelitian ini diambil dengan menggunakan metode purposive sampling. Sampel yang digunakan sebanyak 51 data selama periode 2016 – 2018. Dalam penelitian ini, hipotesis diuji menggunakan regresi linier berganda. Hasil penelitian ini menunjukan bahwa variabel kepemilikan institusional, kepemilikan manajerial, dan ukuran perusahaan tidak berpengaruh terhadap integritas laporan keuangan. Sedangkan variabel leverage berpengaruh negatif signifikan terhadap integritas laporan keuangan. Kata Kunci : Kepemilikan institusional, kepemilikan manajerial, ukuran perusahaan, leverage, integritas laporan keuangan.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 20 273
NIM/NIDN Creators: 43215110125
Additional Information: Kepemilikan institusional, kepemilikan manajerial, ukuran perusahaan, leverage, integritas laporan keuangan.
Subjects: 100 Philosophy and Psychology/Filsafat dan Psikologi > 150 Psychology/Psikologi > 155 Differential and Developmental Psychology/Psikologi Diferensial dan Psikologi Perkembangan > 155.9 Environmental Psychology/Psikologi Lingkungan > 155.93 Influence of Specific Situations/Pengaruh Situasi Tertentu
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 > 657.32 Preparing Financial Statements/Menyiapkan Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.9 Accounting for Specific Kinds of Organizations/Akuntansi untuk Jenis Organisasi Tertentu > 657.95 Corporations/Perusahaan
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 18 Jan 2022 02:33
Last Modified: 03 Jun 2022 06:48
URI: http://repository.mercubuana.ac.id/id/eprint/54380

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