CD Skripsi
Analisis Pengaruh Good Corporate Governance, Tekanan Luar Perusahaan, Dan Kinerja Keuangan Terhadap Integritas Laporan Keuangan (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Tahun 2017-2019)
ABSTRACT
This study aims to analyze the effect of ownership institutional,
independent commissioners, audit committees, audit tenure, leverage and
profitability on the integrity of financial statements. An empirical study on
manufacturing companies listed on the BEI in 2017-2019. The sample used in this
study was 75 companies with sample selection criteria using purposive sampling .
Analysis of the data used in this study is a classic assumtion test and multiple
linear regression using SPSS 24. the results This shows that institutional
ownership has a significant effect on the integrity of financial statements,
independent commissioners have a significant effect on the integrity of financial
statements, audit committees have a significant effect on the integrity of financial
statements, audit tenure has no effect on the integrity of financial statements,
leverage has no effect on the integrity of financial statements, and profitability
has no effect on the integrity of financial statements. to the integrity of financial
statements.
Keywords: Financial Statement Integrity, Institutional Ownership, Independent
Commissioner, Audit Committee, Audit Tenure, Leverage,
Profitability
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