PENGARUH CORPORATE GOVERNANCE TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi Empiris Pada Perusahaan Sektor Energi yang terdaftar pada Bursa Efek Indonesia Periode 2021-2023)

HANDAYANI, OKTAFIA (2025) PENGARUH CORPORATE GOVERNANCE TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi Empiris Pada Perusahaan Sektor Energi yang terdaftar pada Bursa Efek Indonesia Periode 2021-2023). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

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Abstract

This study aims to analyze the impact of corporate governance on the integrity of financial statements in energy sector companies listed on the Indonesia Stock Exchange (IDX) for the period of 2021-2023. This research is motivated by the phenomenon of financial statement manipulation that reduces the trust of financial statement users, where according to a 2019 ACFE (Association of Certified Fraud Examiners) survey, financial statement fraud reached 6.7% in Indonesia. Corporate governance in this study is measured through several variables, namely the board of directors, audit committee, managerial ownership, institutional ownership, and independent commissioners. The integrity of financial statements becomes the dependent variable in this study, measured using conservatism proxies. Agency theory is used as the theoretical basis to explain the relationship between principals (shareholders) and agents (management), as well as the importance of corporate governance mechanisms in minimizing conflicts interests. This research uses a quantitative method with secondary data in the form of annual company reports. The results of this study are expected to provide theoretical and practical contributions related to the factors of corporate governance that affect the integrity of financial reports of energy sector companies in Indonesia.

Item Type:

Thesis (S1)

Contributors:

Contribution	Contributors	NIP/NIM
Thesis advisor	SRI TJAHYONO, MAZDA EKO SRI	19830702201404001
Thesis advisor	WAHYUDI, TRI	198505112019031011

Additional Information:

Penelitian ini bertujuan untuk menganalisis pengaruh corporate governance terhadap integritas laporan keuangan pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021-2023. Penelitian ini dilatar belakangi oleh fenomena manipulasi laporan keuangan yang mengurangi kepercayaan pengguna laporan keuangan, dimana berdasarkan survei ACFE (Association of Certified Fraud Examiners) pada tahun 2019, fraud laporan keuangan mencapai 6,7% di Indonesia. Corporate governance dalam penelitian ini diukur melalui beberapa variabel yaitu dewan direksi, komite audit, kepemilikan manajerial, kepemilikan institusional, dan komisaris independen. Integritas laporan keuangan menjadi variabel dependen dalam penelitian ini, yang diukur menggunakan proksi konservatisme. Teori keagenan digunakan sebagai landasan teoritis untuk menjelaskan hubungan antara prinsipal (pemegang saham) dan agen (manajemen) serta pentingnya mekanisme corporate governance dalam meminimalisir konflik kepentingan. Penelitian ini menggunakan metode kuantitatif dengan data sekunder berupa laporan tahunan perusahaan. Hasil penelitian ini diharapkan dapat memberikan kontribusi teoritis dan praktis terkait faktor-faktor corporate governance yang mempengaruhi integritas laporan keuangan perusahaan sektor energi di Indonesia.

Uncontrolled Keywords:

board of directors, audit committee, managerial ownership, institutional ownership, independent commissioners, integrity of financial reports. dewan direksi, komite audit, kepemilikan manajerial, kepemilikan institusional, komisaris independen, integritas laporan keuangan.

Subjects:

H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HF Commerce > HF5601 Accounting

Divisions:

05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi
05-Fakultas Ekonomi dan Bisnis

Depositing User:

OKTAFIA HAMDAYANI

Date Deposited:

25 Jul 2025 08:13

Last Modified:

25 Jul 2025 08:13

URI:

http://eprints.untirta.ac.id/id/eprint/51304

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