CD Skripsi
Pengaruh Kepemilikan Institusional, Kepemilikan Manajerial, Ukuran Perusahaan Dan Kualitas Audit Terhadap Integritas Laporan Keuangan (Studi Empiris Pada Perusahaan Sektor Infrastruktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2022)
              ABSTRACT
The research aims to analyze and provide empirical evidence regarding the
influence of institutional ownership, managerial ownership, company size,
and audit quality on the integrity of financial statements. The integrity of
financial statements is measured using Conservative Accounting. In the
research , the sampling technique was purposive sampling with a sample of
44 companies. The research uses secondary data obtained from audited
annual financial statements listed on the Indonesia Stock Exchange. The
analytical method used in The research is multiple linear regression
analysis using SPSS version 25. The results obtained from the research
prove that institutional ownership affects the integrity of financial
statements. However, managerial ownership, company size, and audit
quality do not affect the integrity of financial statements.
Keywords: institutional ownership managerial ownership, company size,
audit quality, integrity of financial statements.            
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