PENGARUH KUALITAS AUDIT, KEPEMILIKAN MANAJERIAL, DAN KOMITE AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN (STUDI PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA 2015-2018)

Rumbiak, Kristina (2019) PENGARUH KUALITAS AUDIT, KEPEMILIKAN MANAJERIAL, DAN KOMITE AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN (STUDI PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA 2015-2018). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.

	Text (COVER + ABSTRAK) COVER.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial. Download (577kB)
	Text (BAB 1) I.pdf Available under License Creative Commons Attribution Non-commercial. Download (246kB)
	Text (BAB 2) II.pdf Available under License Creative Commons Attribution Non-commercial. Download (284kB)
	Text (BAB 3) III.pdf Available under License Creative Commons Attribution Non-commercial. Download (253kB)
	Text (BAB 4) IV.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial. Download (292kB)
	Text (BAB 5) V.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial. Download (87kB)

Abstract

ABSTRAK Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh kualitas audit, kepemilikan manajerial, dan komite audit, secara parsial dan simultan terhadap integritas laporan keuangan. Strategi penelitian yang digunakan dalam penelitian ini adalah strategi asosiatif. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif. Populasi dalam penelitian ini adalah perusahaan yang bergerak di Bidang Property dan Real Estate yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015-2018 sebanyak 48 perusahaan, sedangkan sampel ditentukan dengan teknik purposive sampling diperoleh sampel sebanyak 23 perusahaan. Pengolahan data menggunakan program Eviews 8.0. Pengujian hipotesis dengan menggunakan uji t dan uji F. Hasil penelitian membuktikan bahwa: 1) Kualitas audit berpengaruh positif dan signifikan terhadap integritas laporan keuangan, 2) kepemilikan manajerial berpengaruh positif dan signifikan terhadap integritas laporan keuangan, 3) Komite audit tidak berpengaruh positif dan signifikan terhadap integritas laporan keuangan, 4) Kualitas audit, kepemilikan manajerial, dankomite audit secara simultan berpengaruh signifikan terhadap integritas laporan keuangan. Kata kunci : Kualitas Audit, Kepemilikan Manajerial, Komite Audit, Integritas Laporan Keuangan ABSTRACT This study aims to determine and analyze the influence of audit quality, managerial ownership, and audit committee, partially and simultaneously on the integrity of financial statements. The research strategy used in this study is an associative strategy. The method used in this study is a quantitative method. The population in this study is a company engaged in the Property and Real Estate Sector which is listed on the Indonesia Stock Exchange (IDX) in the 2015-2018 period as many as 48 companies, while the sample is determined by purposive sampling technique obtained as many as 23 companies. Processing data using the Eviews 8.0 program.Testing the hypothesis by using the t test and F test. The results of the study prove that 1) Audit quality has a positive and significant effect on the integrity of financial statements, 2) managerial ownership has a positive and significant effect on the integrity of financial statements, 3) The audit committee does not have a positive and significant effect on the integrity of financial statements, 4) Audit quality, ownership managerial, and audit committees simultaneously have a significant effect on the integrity of financial statements. Keywords: Audit Quality, Managerial Ownership, Audit Committee, Integrity of Financial Statements

Item Type:	Thesis (Skripsi)
Contributors:	Contribution Contributors NIDN Email Thesis advisor Kunarto, Kunarto UNSPECIFIED UNSPECIFIED
Subjects:	Akuntansi > Auditing
Divisions:	S1 Akuntansi
Depositing User:	Ridho Adi Nugroho
Date Deposited:	14 Oct 2021 03:21
Last Modified:	14 Oct 2021 03:21
URI:	http://repository.stei.ac.id/id/eprint/5533

Actions (login required)

View Item