AYU LARASSATI, ADE (2020) PENGARUH GOOD CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2017 – 2018). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
Penelitian ini bertujuan untuk membuktikan secara empiris perencanaan tata kelola perusahaan yang baik dan pengaruh terhadap integritas laporan keuangan. Integritas laporan keuangan dipertimbangkan dengan metode Akuntansi Konservatif dari model pasar untuk buku rasio Beaver dan Ryan (2000). Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama dua tahun dari 2017 hingga 2018. Sampel ditentukan dengan menggunakan metode purposive sampling dengan kriteria yang telah ditetapkan maka diperoleh sampel dalam penelitian ini sebanyak 121 perusahaan. Pengamatan dalam penelitian ini dilakukan untuk periode 2017 sampai 2018, sehingga jumlah data dalam penelitian ini adalah sebanyak 242 data. Hasil penelitian menunjukkan bahwa komisaris independen memiliki pengaruh positif terhadap integritas laporan keuangan, komite audit tidak berpengaruh terhadap integritas laporan keuangan, kepemilikan institusional berpengaruh negatif terhadap integritas laporan keuangan, leverage tidak berpengaruh terhadap integritas laporan keuangan. Kata kunci: integritas laporan keuangan, komisaris independen, komite audit, kepemilikan institusional, leverage. This study aims to empirically proving good corporate governance planning and influence on the integration of financial statements. The integrity of financial statements is considered by the Conservative Accounting method of the market model for the Beaver and Ryan (2000) ratio book. The population in this study were manufacturing companies listed on the Indonesia Stock Exchange for two years from 2017 to 2018. The sample was determined using the purposive sampling method with established criteria, the samples obtained in this study were 121 companies. Observations in this study were conducted for the period 2017 to 2018, so the amount of data in this study was 242 data. The results showed that the independent commissioner had a positive influence on the integrity of financial statements, the audit committee did not affect the integrity of financial statements, institutional ownership negatively affected the integrity of financial statements, leverage did not affect the integrity of financial statements. Keywords: integrity of financial statements, independent commissioners, audit committees, institutional ownership, leverage.
| Item Type: | Thesis (S1) |
|---|---|
| Call Number CD: | FE/AK. 20 040 |
| NIM/NIDN Creators: | 43216010180 |
| Additional Information: | integritas laporan keuangan, komisaris independen, komite audit, kepemilikan institusional, leverage. |
| 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 |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Dede Muksin Lubis |
| Date Deposited: | 31 Jan 2022 06:26 |
| Last Modified: | 03 Feb 2022 03:47 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/55027 |
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