CD Skripsi

Pengaruh Good Corporate Governance, Leverage, Dan Audit Tenure Terhadap Integritas Laporan Keuangan (Studi Empiris Pada Perusahaan Bumn Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2016-2018)

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This research was examined the influence of the Independent Commissioner,
Audit Committee, Managerial Ownership, Institutional Ownership, Leverage and
Audit Tenure to Financial Statements Integrity. This research was conducted on
18 state-owned companies listed on the IDX in 2016-2018. This research design
was quantitative where the data used in this research are secondary data obtained
from the IDX website. The method used for sample selection is purposive
sampling. The samples in this research were 18 companies. The results showed
that the Independent Commissioner had no effect with a significance value of
0.398. The Audit Committee is proven to be influential with a significance value
of 0.030. Managerial Ownership has no effect with a significance value of 0.071.
Institutional Ownership has an effect with a significance value of 0.031. Leverage
has an effect with a significance value of 0.004. Audit Tenure has an effect with a
significance value of 0.047.
Keywords : Financial Statement Integrity, Independent Commissioner, Audit
Committee, Managerial Ownership, Institutional Ownership,
Leverage, Audit Tenure

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 120 (0167)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi dan Bisnis – Akuntansi., 2020

Deskripsi Fisik

ix, 79 hlm.; ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 120 (0167)

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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