Indi Nur Fajriani, - (2024) PENGARUH MANAJEMEN LABA DAN DEWAN KOMISARIS TERHADAP INTEGRITAS LAPORAN KEUANGAN DENGAN KOMITE AUDIT SEBAGAI VARIABEL MODERASI: Studi pada Perusahaan Bank yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2023. S1 thesis, Universitas Pendidikan Indonesia.
Abstract
Laporan keuangan yang memiliki fungsi sebagai pemberi informasi mengenai posisi dan kinerja perusahaan dalam satu periode diharapkan terus memiliki integritasnya. Laporan keuangan yang berintegritas dinilai mencerminkan bahwa laporan keuangan telah disusun dengan baik. Akan tetapi masa kini integritas laporan keuangan tengah mengalami penurunan. Penelitian ini bertujuan untuk melihat bagaimana manajemen laba dan dewan komisaris mempengaruhi integritas laporan keuangan serta komite audit yang memoderasi. Populasi penelitian ini adalah perusahaan bank yang terdaftar di BEI tahun periode 2020-2023. Pengambilan sampel menggunakan teknik purposive sampling menghasilkan sampel sebanyak 47 perusahaan. Metode analisis data yang digunakan dalam penelitian ini adalah metode analisis data panel. Hasil penelitian ini menghasilkan temuan bahwa manajemen laba berpengaruh terhadap integritas laporan keuangan. Sedangkan dewan komisaris dan komite audit tidak berpengaruh terhadap integritas laporan keuangan. Serta komite audit dapat memoderasi pengaruh manajemen laba dan dewan komisaris terhadap integritas laporan keuangan. Financial reports which have the function of providing information regarding the company's position and performance in one period are expected to continue to have integrity. Financial reports with integrity are considered to reflect that the financial reports have been prepared well. However, currently the integrity of financial reports is experiencing a decline. This research aims to see how earnings management and the board of commissioners influence the integrity of financial reports and the moderating audit committee. The population of this research is bank companies listed on the IDX for the 2020-2023 period. Sampling using purposive sampling technique resulted in a sample of 47 companies. The data analysis method used in this research is the panel data analysis method. The results of this research resulted in the finding that earnings management influences the integrity of financial reports. Meanwhile, the board of commissioners and audit committe has no influence on the integrity of financial reports. And the audit committee can moderate the influence of earnings management and the board of commissioners on the integrity of financial reports.
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| Item Type: | Thesis (S1) |
|---|---|
| Additional Information: | https://scholar.google.com/citations?view_op=list_works&hl=en&user=xb8pJCoAAAAJ ID SINTA Dosen Pembimbing: Budi S. Purnomo: 5996343 Arim Nasim: 6009264 |
| Uncontrolled Keywords: | Integritas Laporan Keuangan, Manajemen Laba, Dewan Komisaris, Komite Audit. Integrity of Financial Report, Earnings Management, Board of Commisioner, Audit Committe |
| Subjects: | H Social Sciences > HD Industries. Land use. Labor H Social Sciences > HG Finance |
| Divisions: | Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan) |
| Depositing User: | Indi Nur Fajriani |
| Date Deposited: | 02 Oct 2024 06:40 |
| Last Modified: | 02 Oct 2024 06:40 |
| URI: | http://repository.upi.edu/id/eprint/125971 |
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