CD Skripsi

Pengaruh Karakteristik Audit Internal Terhadap Kualitas Pelaporan Keuangan ( Studi Empiris Pada Perusahaan Keuangan Sub Sektor Bank Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2017 )

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ABSTRACT

The purpose of this research is to empirically examine the influence of characteristics of internal audit on financial reporting quality. Internal audit is a specific unit designated to monitor financial reporting quality practices at a company. The internal audit characteristics measurement uses the dimensions of proficiency and independence. While the measurement of financial reporting quality uses the qualitative characteristics of financial reporting. This research data obtained from secondary data, that is annual report. The population in this research is banking firms listed in Indonesia Stock Exchange (IDX) period 2015-2017 which amount 43 firms. The sampling method is purposive sampling and obtained 19 firms with 45 observations. This research uses multiple regression analysis as a method of analysis. The results of this study indicate that proficiency has no influence on financial reporting quality with a significance value of 0,621>0,05, while independence has influences on financial reporting quality with a significance value of 0,042

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 119 (0279)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi., 2019

Deskripsi Fisik

viii, 100 hlm.; ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 119 (0279)

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

DAUS

Versi lain/terkait

Lampiran Berkas

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