CD Skripsi
Pengaruh Komisaris Independen, Komite Audit, Kepemilikan Institusional Dan Ukuran Perusahaan Terhadap Integritas Laporan Keuangan (Studi Empiris Pada Perusahaan Keuangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2020)
ABSTRACT
This study aims to analyze independent commissioner, audit committe,
institutional ownership and firm size on financial report integrity. The objects of
this research are the finance company at listed on BEI period 2018-2020. The
data were analyzed by linear regression method and SPSS program version versi
17. The variable under study is financial report integrity as dependent variables
and independent commissioner, audit committe, institutional ownership and firm
size as independent variables. The results of the study show that independent
commissioner has not an influence affect on financial report integrity with a
significance value of 0,562, audit committe has an influence affect on financial
report integrity with significance value of 0,000, institutional ownership has an
influence affect on financial report integrity with significance value of 0.048 and
firm size has an influence affect on financial report integrity with significance
value of 0.000. The results of this study also show that the coefficient of R square
is 33,5%. Each independent variable, giving a strong influence on the dependent
variable, meaning that the independent variable can explain dependent variable
well. While the rest is influenced by other variables not included in the regression
model is not included in this study.
Keywords: Financial Report Integrity, Independent Commissioner, Audit
Committe, Institutional Ownership, Firm Size
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