CD Skripsi
PENGARUH MEKANISME CORPORATE GOVERNANCE, AUDIT TENURE, DAN UKURAN PERUSAHAAN TERHADAP INTEGRITAS LAPORAN KEUANGAN
This research aims to analyze: (1) the influence of board of commissioner
independence on integrity of financial statement (2) the influence of managerial
ownership on integrity of financial statement (3) the influence of institutional
ownership on integrity of financial statement (4) the influence of audit committee
on integrity of financial statement (5) the influence of company size on integrity of
financial statement (6) the influence of audit tenure on integrity of financial
statement. The population in this research is property and real estate on the
Indonesia Stock Exchange in 2019-2021. In this research, the sample obtained
was 59 companies obtained using purposive sampling. This research uses
secondary data obtained from annual reports and financial statement of property
and real estate on the Indonesia Stock Exchange in 2019-2021. The results of this
research show that board of commissioner independence has an effect on integrity
of financial statement, managerial ownership has an effect on integrity of
financial statement, institutional ownership has an effect on integrity of financial
statement, audit committee has no effect on integrity of financial statement,
company size has effect on integrity of financial statement and audit tenure has
effect on integrity of financial statement.
Keywords: Board of Commissioner Independence, Managerial Ownership,
Institutional Ownership, Audit Committee, Company size, Audit Tenure, Integrity of
Financial Statement.
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