PENGARUH KOMISARIS INDEPENDEN , KOMITE AUDIT DAN KUALITAS AUDIT TERHADAP INTREGRITAS LAPORAN KEUANGAN PADA PERUSAHAAN PROPERTY DAN REAL ESTATE

Eka Pratiwi, Noviana (2019) PENGARUH KOMISARIS INDEPENDEN , KOMITE AUDIT DAN KUALITAS AUDIT TERHADAP INTREGRITAS LAPORAN KEUANGAN PADA PERUSAHAAN PROPERTY DAN REAL ESTATE. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.

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Abstract

ABSTRAK Tujuan penelitian ini untuk menguji pengaruh komisaris independen, komite audit dan kualitas audit terhadap integritas laporan keuangan pada perusahaan property dan real estate. Penelitian ini menggunakan metode analisis regresi linear berganda. Tekhnik samplimg dalam penelitian ini adalah merode purposive sampling sehingga diperoleh 32 perusahaan. Hasil penelitian ini menunjukan bahwa variable komite audit tidak berpengaruh terhadap integritas laporan keuangan sedangkan komisaris independen dan kualitas audit yang berpengaruh terhadap Integritas Laporan Keuangan. Kata Kunci : komisaris independen, komite audit , kualitas audit , integritas laporan keuangan. ABSTRAK The purpose of this study is to examine the influence of independent commissioners, audit committees and audit quality on the integrity of financial statements in property and real estate companies. This study uses the method of multiple linear regression analysis. sampling technique use in this research is a purposive sampling method to get 32 companies. The results of this study indicate that the audit committee variable does not affect the integrity of financial statements while independent commissioners and audit quality have an effect on the Integrity of Financial Statements. Keywords : independent commissioner, audit committee, audit quality, integrity of financial statement

Item Type:	Thesis (Skripsi)
Contributors:	Contribution Contributors NIDN Email Thesis advisor Kamil, Krishna UNSPECIFIED UNSPECIFIED
Subjects:	Akuntansi > Auditing
Divisions:	S1 Akuntansi
Depositing User:	Ridho Adi Nugroho
Date Deposited:	23 Nov 2021 02:52
Last Modified:	23 Nov 2021 02:52
URI:	http://repository.stei.ac.id/id/eprint/5949

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