CD Skripsi
Pengaruh Mekanisme Good Corporate Governance, Ukuran Perusahaan, Dan Kualitas Audit Terhadap Integritas Laporan Keuangan (Studi Empiris Pada Perusahaan Bumn Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2019)
ABSTRACT
This research was examine the effect of Independent Commisaries, Audit
Commite, Institusional Ownership, Management Ownership, Company Size, and
Audit Quality To Financial Statement Integrity. The population in this study are
all BUMN Companies listed in Indonesia Stock Exchange (BEI) in the 2017-2019
period. This research is include in quantitative research. The type of data useed in
this study is secondary data from financial statement of the aforementioned
BUMN Companies and data derived from IDX fact book, sampling is done by the
method of purposive sampling is the technique of sampling with certain
considerations. The total sample in this study are 15 firms. These data were
analyzed using multiple regression analysis with SPSS Version 25. The results of
this study showed that Independent Commisaries, Audit Commite, Institusional
Ownership, Management Ownership, and Audit Quality affects Financial
Statement Integrity, while Company Size do not affects Financial Statement
Integrity.
Keywords: Financial Statement Integrity, Independent Commisaries, Audit
Commite, Institusional Ownership, Management Ownership,
Company Size, and Audit Quality
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