CD Skripsi

Pengaruh Komite Audit, Komisaris Independen, Kepemilikan Institusional, Dan Intellectual Capital Terhadap Integritas Laporan Keuangan (Studi Empiris Pada Perusahaan Basic Materials Yang Terdaftar Di BEI Tahun 2020-2022)

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The integrity of financial statements is the quality of information that ensures that the information is reasonably free from errors and biases and honestly presents what is intended to be stated (Statement of Financial Accounting Concepts (SFAC) No. 2). This research aims to test and analyze whether the influence of audit committees, independent commissioners, institutional ownership and Intellectual capital affects the integrity of financial statements. The population of this research is Basic Materials Company which is listed on the Indonesia Stock Exchange (IDX) in 2020-2022. Sample selection in this study uses the purposive sampling method. The selected samples in this study are 62 companies and selected based on predetermined criteria. The data analysis method used is multiple linear regression. The results of this study show that the audit committee and intellectual capital have an effect on the integrity of financial statements. While independent commissioners and institutional ownership do not affect the integrity of financial statements.

Keywords: Financial statement integrity, audit committee, independent commissioner, institutional ownership, intellectual capital

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2002126752

Penerbit

Pekanbaru : Univerisitas Riau - FEB - Akuntansi., 2024

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2002126752

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

Vina

Versi lain/terkait

Lampiran Berkas

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