CD Skripsi

Pengaruh Whistleblowing, Red Flags Dan Skeptisme Profesional Terhadap Kemampuan Auditor Dalam Mendeteksi Kecurangan Laporan Keuangan (Studi Empiris Pada Kantor Akuntan Publik Kota Pekanbaru, Padang Dan Medan)

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This research aims to empirically test the influence of Independent Commissioners and Foreign Ownership on the Sustainability Report (Empirical Study of Infrastructure, Utilities and Transportation Sub-Sector Companies listed on the Indonesia Stock Exchange 2020-2022). The population of this research includes all Infrastructure, Utilities and Transportation Sub-Sector companies listed on the Indonesia Stock Exchange in 2020-2022, namely 80 companies. The sample in this research consisted of 10 companies which were studied for 3 years, so the total sample was 30. The sample used in this research used a purposive sampling method, while the data processing method used in this research was multiple linear regression analysis using the SPSS version of the software. 26 to process data. The results of this research show that the Independent Commissioner variable has a p-value of 0.000 < 0.05, Foreign Ownership with a p-value of 0.464 > 0.05. Independent Commissioners have an effect on the sustainability report, while Foreign Ownership has no effect on the sustainability report.

Keywords: Sustainability Report, Independent Commissioner, Foreign Ownership

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2002126716

Penerbit

Pekanbaru : Univerisitas Riau - FEB - Akuntansi., 2024

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2002126716

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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