Ayu Nurhalizah, Putri (2023) PENGARUH KOMISARIS INDEPENDEN, KOMITE AUDIT, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi Empiris Pada Perusahaan BUMN yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
This study aims to determine the effect of independent commissioners, audit committees, leverage and firm size on the integrity of financial statements. The population of this study is State-Owned Enterprises listed on the Indonesia Stock Exchange for the 2017-2021 period. The sample selection method used was purposive sampling and 12 companies were selected with a total sample of 59 research data. The analysis technique used is multiple linear regression with SPSS software version 25 and a significance level of 5%. The results of this study indicate that the audit committee has a positive effect on the integrity of financial statements, leverage has a negative effect on the integrity of financial statements, independent commissioners and company size have no effect on the integrity of financial statements. The ability of the independent variable can explain 20.2% of the variation in the integrity of the financial statements, so that the other 79.8% is influenced by other variables not examined in this study.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Penelitian ini bertujuan untuk mengetahui pengaruh komisaris independen, komite audit, leverage dan ukuran perusahaan terhadap integritas laporan keuangan. Populasi penelitian ini yaitu perusahaan Badan Usaha Milik Negara yang terdaftar di Bursa Efek Indonesia periode 2017-2021. Metode pemilihan sampel yang digunakan adalah purposive sampling dan terpilih 12 perusahaan dengan total sampel 59 data penelitian. Teknik analisis yang digunakan adalah regresi linier berganda dengan software SPSS versi 25 dan tingkat signifikansi sebesar 5%. Hasil dari penelitian ini menunjukkan bahwa komite audit berpengaruh positif terhadap integritas laporan keuangan, leverage berpengaruh negatif terhadap integritas laporan keuangan, komisaris independen dan ukuran perusahaan tidak berpengaruh terhadap integritas laporan keuangan. Kemampuan variabel independen dapat menjelaskan 20,2% dari variasi variabel integritas laporan keuangan, sehingga 79,8% lainnya dipengaruhi oleh variabel lain yang tidak diteliti dalah penelitian ini. | |||||||||
| Uncontrolled Keywords: | independent commissioners, audit committees, leverage, company size integrity of financial statements Komisaris Independen, Komite Audit, Leverage, Ukuran Perusahaan, Integritas Laporan Keuangan | |||||||||
| Subjects: | H Social Sciences > HG Finance | |||||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | Mrs Putri Ayu Nurhalizah | |||||||||
| Date Deposited: | 23 Aug 2023 16:02 | |||||||||
| Last Modified: | 26 Oct 2023 14:41 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/28722 |
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