CD Skripsi
Pengaruh Ukuran Perusahaan, Leverage, Audit Tenure, Financial Distress Dan Komisaris Independen Terahadap Integritas Laporan Keuangan (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2016-2018)
ABSTRACT
The aim of this study are examine the effect of firm size, leverage, audit tenure, financial
distress and independent commissioners to financial statement integrity on a manufacture
listing companies in indonesian stock exchange period 2016-2018.
This study uses secondary data with a sample of 46 companies listed on the Stock
Exchange during the period 2016-2018. Determination of the sample was made by
applying purposive sampling method. This study used logistic regression analysis to
examine the influence of independent varibles on the dependent variable. The results of
this study showed that the variables of firm size, financial distress and independent
commissioners have effect toward financial statement integrity. Meanwhile, leverage,
audit tenure have no effect toward financial statement integrity.
Keywords : Firm Size, Leverage, Audit Tenure, Financial Distress, Independent
Commissioners, Financial Statement Integrity
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