CD Skripsi
Pengaruh Komite Audit, Kepemilikan Manajerial Dan Komisaris Independen Terhadap Intergritas Laporan Keuangan (Perusahaan Bumn Yang Terdaftar Di Bei Tahun 2021 – 2023)
ABSTRACT
This study aims to determine the influence of the Audit Committee, Managerial Ownership, and Independent Commissioners on the Integrity of Financial Statements. This study uses a quantitative method using secondary data in the form of financial statements of companies listed on the Indonesia Stock Exchange (IDX). The sample size used was 28 companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period, taken using the saturated sampling technique. This study used multiple linear regression analysis with the assistance of data processing using IBM SPSS version 25. The results of this study indicate that the Audit Committee variable has an effect on the Integrity of Financial Statements, while the Managerial Ownership and Independent Commissioner variables have no significant effect on the Integrity of Financial Statements.
Keywords: Audit Committee, Managerial Ownership, Independent Commissioners, Financial Statement Integrity
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