CD Skripsi

Pengaruh Kepemilikan Manajerial, Institusional Dan Asing Terhadap Kualitas Pelaporan Keuangan Dengan Komite Audit Sebagai Variabel Moderasi

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ABSTRACT
Financial reporting quality refers to the degree to which information presented in financial statements accurately reflects a company's economic condition and performance. This study aims to examine and analyze the influence of managerial, institutional, and foreign ownership on financial reporting quality, with the audit committee serving as a moderating variable. The research population comprises Manufacturing Companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023, with a sample size of 275. The study employs multiple linear regression analysis and Moderated Regression Analysis (MRA). Financial reporting quality is measured using an earnings management proxy, specifically the discretionary accruals formula. The findings of this study indicate that managerial ownership has a significant effect on financial reporting quality, while institutional and foreign ownership variables do not demonstrate a significant impact. Furthermore, the audit committee variable, as measured by audit committee competency, does not moderate the relationship between managerial, institutional, or foreign ownership and financial reporting quality.



Keywords: Managerial Ownership, Institutional Ownership, Foreign Ownership, Financial Reporting Quality, Audit Committee

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2002112948

Penerbit

Pekanbaru : Univerisitas Riau - FEB - Akuntansi., 2024

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2002112948

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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