Image of Pengaruh Mekanisme Coorporate Governance Terhadap Integritas Laporan Keuangan Dengan Ukuran Perusahaan Sebagai Variabel Moderasi (Studi Kasus Perusahaan Industri Barang Konsumsi sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia dengan periode 2019-2021)
Penanda Bagikan

CD Skripsi

Pengaruh Mekanisme Coorporate Governance Terhadap Integritas Laporan Keuangan Dengan Ukuran Perusahaan Sebagai Variabel Moderasi (Studi Kasus Perusahaan Industri Barang Konsumsi sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia dengan periode 2019-2021)

This study aims to analyze the effect of the Coorporate Governance Mechanism, name-ly Audit Committee, Managerial Ownership, Institutional Ownership and Independent Commissioner on Financial Statement Integrity with Company Size as a moderation variable. The object of this research is the consumer goods industry company of the food and beverage sub-sector on the Indonesia Stock Exchange for the 2019-2021 pe-riod. There are 43 companies as a population, but those that fit the criteria are only 16 companies so there are 48 samples in this study. The data used in this study were sec-ondary data and analyzed using the Moderated Regression Analysis method with the analysis tool used, namely SPSS 26. The results of this study show that the Audit Committee has an effect on the Integrity of the Financial Statements, and the Size of the Company is able to moderate the influence between the Audit Committee, Managerial Ownership, Institutional Ownership and Independent Commissioners on the Integrity of the Financial Statements. However, Managerial Ownership, Institutional Ownership and Independent Commissioners do not affect the Integrity of Financial Statements.

Keywords : Audit Committee, Managerial Ownership, Institutional
Ownership, Independent Commissioner, Financial Statement
Integrity and Company Size

Ketersediaan
#
Perpustakaan Universitas Riau 1902112899
1902112899
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
1902112899
Penerbit
Pekanbaru : Universitas Riau - FEB - Akuntansi.,
Deskripsi Fisik
-
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
1902112899
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
Versi lain/terkait

Tidak tersedia versi lain

Lampiran Berkas
Komentar
Anda harus masuk sebelum memberikan komentar