PENGARUH KOMISARIS INDEPENDEN, KOMITE AUDIT, KEPEMILIKAN MANAJERIAL DAN KEPEMILIKAN INSTITUSIONAL TERHADAP INTEGRITAS LAPORAN KEUANGAN (Pada Perusahaan Sektor Property Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2020)

Fasya Nabilah Oktariani, - (2022) PENGARUH KOMISARIS INDEPENDEN, KOMITE AUDIT, KEPEMILIKAN MANAJERIAL DAN KEPEMILIKAN INSTITUSIONAL TERHADAP INTEGRITAS LAPORAN KEUANGAN (Pada Perusahaan Sektor Property Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2020). S1 thesis, Universitas Pendidikan Indonesia.

Baca Full Text klik disini
[img] Text
S_PEA_1807172_Title.pdf
Download (817kB)
[img] Text
S_PEA_1807172_Chapter1.pdf
Download (679kB)
[img] Text
S_PEA_1807172_Chapter2.pdf
Restricted to Staf Perpustakaan
Download (520kB)
[img] Text
S_PEA_1807172_Chapter3.pdf
Download (658kB)
[img] Text
S_PEA_1807172_Chapter4.pdf
Restricted to Staf Perpustakaan
Download (673kB)
[img] Text
S_PEA_1807172_Chapter5.pdf
Download (295kB)
[img] Text
S_PEA_1807172_Appendix.pdf
Restricted to Staf Perpustakaan
Download (622kB)
Official URL: http://repository.upi.edu

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh komisaris independen, komite audit, kepemilikan manajerial dan kepemilikan institusional terhadap integritas laporan keuangan pada perusahaan property dan real estate yang terdaftar di BEI tahun 2016-2020. Metode pengambilan sampel menggunakan purposive sampling method yang menghasilkan 23 perusahaan sebagai sampel. Analisis data penelitian menggunakan regresi data panel dengan bantuan Eviews 12. Hasil penelitian menunjukan bahwa kepemilikan manajerial berpengaruh terhadap integritas laporan keuangan, sementara komisaris independen, komite audit dan kepemilikan institusional tidak berpengaruh terhadap integritas laporan keuangan. Kata Kunci : Komisaris Independen, Komite Audit, Kepemilikan Manajerial, Kepemilikan Institusional, Integritas Laporan Keuangan. This study aims to determine the effect of independent commissioners, audit committees, managerial ownership and institutional ownership on the integrity of financial statements in property and real estate companies listed on the Indonesia Stock Exchange in 2016-2020. The sampling method used purposive sampling method which resulted in 23 companies as samples. Analysis of research data used panel data regression with the help of Eviews 12. The results showed that managerial ownership had an effect on the integrity of financial statements, while independent commissioners, audit committees and institutional ownership had no effect on the integrity of financial statements. Keywords : Independent Commissioner, Audit Committee, Managerial Ownership, Institutional Ownership, Financial Report Integrity.

Item Type: Thesis (S1)
Uncontrolled Keywords: Komisaris Independen, Komite Audit, Kepemilikan Manajerial, Kepemilikan Institusional, Integritas Laporan Keuangan.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
L Education > L Education (General)
Divisions: Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan)
Depositing User: Fasya Nabilah Oktariani
Date Deposited: 21 Dec 2022 02:39
Last Modified: 21 Dec 2022 02:39
URI: http://repository.upi.edu/id/eprint/86468

Actions (login required)

View Item View Item