NUGRAHA, RAKHA DWIPUTRA (2021) Pengaruh Keanggotaan Komite Audit dan Dewan Komisaris terhadap Kualitas Laporan Keuangan (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2019). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

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Abstract

Penelitian ini bertujuan untuk menguji Keanggotaan Komite Audit, dan Dewan Komisaris terhadap Kualitas Laporan Keuangan pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2019. Sampel dalam penelitian ini adalah 395 sampel dalam periode penelitian, dengan teknik pengambilan yang digunakan adalah purposive sampling. Sampling purposive adalah teknik penentuan sampel dengan pertimbangan tertentu. Metode analisis yang digunakan adalah analisis kuantitatif dengan data sekunder yang diolah menggunakan software Statistical Product and Service Solutions (SPSS) versi 25 dengan rule of thumb t-statistik > 1.97 dengan tingkat signifikansi p-value 0,05%. Hasil dari penelitian ini mengungkapkan keanggotaan komite audit dan dewan komisaris tidak mempunyai pengaruh dan tidak signifikan terhadap kualitas laporan keuangan.

Item Type:	Thesis (S1)
Contributors:	Contribution Contributors NIP/NIM Thesis advisor Budianto, Roni 197511012005011002 Thesis advisor Tjahyono, Madza Eko Sri 198307022014041001
Additional Information:	This study aims to examine the Membership of the Audit Committee, and the Board of Commissioners on the Quality of Financial Statements in Manufacturing Companies listed on the Indonesia Stock Exchange in 2019. The sample in this study was 395 samples in the study period, with the sampling technique used was purposive sampling. Purposive sampling is a sampling technique with certain considerations. The analytical method used is quantitative analysis with secondary data that is processed using Statistical Product and Service Solutions (SPSS) software version 25 with a rule of thumb t-statistics > 1.97 with a significance level of p-value of 0.05%. The results of this study reveal that the membership of the audit committee and the board of commissioners has no and no significant effect on the quality of financial statements.
Uncontrolled Keywords:	Membership of the Audit Committee, Membership of the Board of Commissioners, Quality of Financial Statements. Keanggotaan Komite Audit, Keanggotaan Dewan Komisaris, Kualitas Laporan Keuangan.
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi
Depositing User:	Perpustakaan Pusat
Date Deposited:	20 Dec 2022 10:23
Last Modified:	20 Dec 2022 10:23
URI:	http://eprints.untirta.ac.id/id/eprint/18688

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