Pratama Absyari, Luthfi (2023) PENGARUH CORPORATE GOVERNANCE, KUALITAS AUDIT, DAN FINANCIAL DISTRESS TERHADAP INTEGRITAS LAPORAN KEUANGAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan BUMN yang Terdaftar di Bursa Efek Indonesia Periode 2017-2021). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
This study aims to determine the effect of corporate governance proxyed by institutional ownership, independent commissioner, and audit committee, audit quality, and financial distress on the integrity of financial statements with company size as a moderating variable. The objects of this research are BUMN companies listed on the Indonesia Stock Exchange period 2017-2021. The sampling technique used is purposive sampling. The data in this study is secondary data in the form of annual reports obtained from the official website of the Indonesia Stock Exchange. The total population is 19 companies with a number of selected samples of 85 sample data from 17 companies. Hypothesis testing in this study was carried out using the t test and moderated regression analysis. Data processing using SPSS version 25. The results showed that: (1) institutional ownership has a significant negative effect on the integrity of financial statements, (2) independent commissioner have a significant negative effect on the integrity of financial statements, (3) audit committee has a significant negative effect on the integrity of financial statements, (4) audit quality has a significant positive effect on the integrity of financial statements, (5) financial distress has a significant positive effect on the integrity of financial statements, (6) company size is unable to moderate the effect of institutional ownership on the integrity of financial statements, (7) company size is able to moderate the effect of independent commissioner on the integrity of financial statements, (8) company size is unable to moderate the effect of the audit committee on the integrity of financial statements, (9) company size is able to moderate the effect of audit quality on the integrity of financial statements, (10) company size is unable to moderate the effect of financial distress on the integrity of financial statements.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Penelitian ini bertujuan untuk mengetahui pengaruh corporate governance yang diproksikan dengan kepemilikan institusional, komisaris independen, dan komite audit, kualitas audit, dan financial distress terhadap integritas laporan keuangan dengan ukuran perusahaan sebagai variabel moderasi. Objek penelitian ini adalah perusahaan BUMN yang terdaftar di Bursa Efek Indonesia periode 2017 2021. Teknik sampling yang digunakan adalah purposive sampling. Data dalam penelitian ini adalah data sekunder berupa laporan keuangan tahunan yang didapat dari situs resmi Bursa Efek Indonesia. Jumlah populasi adalah 19 perusahaan dengan jumlah sampel yang terpilih sejumlah 85 data sampel dari 17 perusahaan. Uji hipotesis dalam penelitian ini dilakukan dengan menggunakan uji t dan uji interaksi (moderated regression analysis). Pengolahan data menggunakan SPSS versi 25. Hasil penelitian menunjukkan bahwa: (1) kepemilikan institusional berpengaruh negatif signifikan terhadap integritas laporan keuangan, (2) komisaris independen berpengaruh negatif signifikan terhadap integritas laporan keuangan, (3) komite audit berpengaruh negatif signifikan terhadap integritas laporan keuangan, (4) kualitas audit berpengaruh positif signifikan terhadap integritas laporan keuangan, (5) financial distress berpengaruh positif signifikan terhadap integritas laporan keuangan, (6) ukuran perusahaan tidak mampu memoderasi pengaruh kepemilikan institusional terhadap integritas laporan keuangan, (7) ukuran perusahaan mampu memoderasi pengaruh komisaris independen terhadap integritas laporan keuangan, (8) ukuran perusahaan tidak mampu memoderasi pengaruh komite audit terhadap integritas laporan keuangan, (9) ukuran perusahaan mampu memoderasi pengaruh kualitas audit terhadap integritas laporan keuangan, (10) ukuran perusahaan tidak mampu memoderasi pengaruh financial distress terhadap integritas laporan keuangan. | |||||||||
| Uncontrolled Keywords: | corporate governance, kualitas audit, financial distress, integritas laporan keuangan, ukuran perusahaan corporate governance, audit quality, financial distress, integrity of financial statements, company size. | |||||||||
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HB Economic Theory |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | Mr Luthfi Pratama Absyari | |||||||||
| Date Deposited: | 08 Aug 2023 15:58 | |||||||||
| Last Modified: | 09 Aug 2023 10:10 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/27723 |
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