PENGARUH KOMISARIS INDEPENDEN, KOMITE AUDIT, DAN LEVERAGE TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi Empiris Pada Perusahaan Badan Usaha Milik Negara (BUMN) Yang Terdaftar di Bursa Efek Indonesia periode 2017-2019)

FRANSISCO, RIZKY (2022) PENGARUH KOMISARIS INDEPENDEN, KOMITE AUDIT, DAN LEVERAGE TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi Empiris Pada Perusahaan Badan Usaha Milik Negara (BUMN) Yang Terdaftar di Bursa Efek Indonesia periode 2017-2019). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research aims to empirically examine the effect of Independent Commissioners, Audit Committees, and Leverage on the Integrity of the Financial Statements of publicly listed companies. The objective of the research was to get the empirical evidence on the influence of Independent Commissioners, Audit Committees, and Leverage. The Dependent Variable is the Integrity of the Financial Statements. The sample in this research came from 20 companies Badan Usaha Milik Negara (BUMN) listed on the Indonesia Stock Exchange (IDX) for the 2017- 2019 period. Samples were carried out using nonprobability sampling method. This study uses secondary data. The analyses used in this study were multiple linear regression. The result of the partial analyses of Independent Commissioner and Audit Committee have no significant effect on Integrity of Financial Statements. While the variable leverage have a significant effect on Integrity of Financial Statements. Keywords : Integrity of Financial Statements, Independent Commissioner, Audit Committee, Leverage Penelitian ini bertujuan untuk menguji secara empiris pengaruh Komisaris Independen, Komite Audit, dan Leverage terhadap Integritas Laporan Keuangan yang dilakukan oleh perusahaan-perusahaan go public. Analisis ini menggunakan Variable Independen yaitu Komisaris Independen, Komite audit, dan Leverage. Variabel Dependennya adalah Integritas Laporan Keuangan. Sampel pada penelitian ini berasal dari 20 perusahaan Badan Usaha Milik Negara (BUMN) yang terdaftar di Bursa Efek Indonesia (BEI) untuk periode 2017-2019. Sampel dilakukan dengan metode nonprobability sampling. Penelitian ini menggunakan data sekunder. Analisis yang digunakan pada penelitian ini adalah regresi linier berganda. Hasil analisis secara parsial variable Komisaris Independen dan Komite Audit tidak berpengaruh secara signifikan terhadap Integritas Laporan Keuangan. Sedangkan variable Leverage berpengaruh secara signifikan terhadap Integritas Laporan Keuangan. Kata Kunci : Integritas Laporan Keuangan, Komisaris Independen, Komite Audit, Leverage

Item Type: Thesis (S1)
Call Number CD: FE/AK. 22 271
NIM/NIDN Creators: 43218010058
Uncontrolled Keywords: Integritas Laporan Keuangan, Komisaris Independen, Komite Audit, Leverage
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.01-657.09 Standard Subdivisions/Sub Divisi Standar
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
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
Depositing User: ADELINA HASNA SETIAWATI
Date Deposited: 16 Jan 2023 06:24
Last Modified: 16 Jan 2023 06:24
URI: http://repository.mercubuana.ac.id/id/eprint/73458

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