CD Skripsi

Pengaruh Ukuran Perusahaan, Leverage Dan Good Corporate Governance Terhadap Kualitas Laporan Keuangan (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2020)

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ABSTRACT
This study aims to examine the effect of firm size, leverage, and good corporate governance on the quality of financial reports. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2018-2020 period. The sample selection in this study was using the purposive sampling method in which there were 37 companies with a total of 111 observations for 3 years of observation (2018-2020. This study used secondary data and data obtained from annual reports and financial reports of manufacturing companies. The data analysis used in this study is multiple linear regression analysis.The analytical tool used in this study is SPSS version 25. The results of this study indicate that firm size affects the quality of financial statements, institutional ownership affects the quality of financial statements and audit committees affect the quality of financial statements. the quality of financial reports, while leverage has no effect on the quality of financial reports and independent commissioners have no effect on the quality of financial reports.
Keywords: Company Size, Leverage, Good Corporate Governance, Quality of Financial Statements

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1802124547

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi., 2022

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1802124547

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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