PENGARUH MEKANISME CORPORATE GOVERNANCE, KUALITAS AUDIT DAN UKURAN PERUSAHAAN TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi pada Perusahaan Sub Sektor Kontruksi dan Bangunan yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021)

Wati, Risma (2022) PENGARUH MEKANISME CORPORATE GOVERNANCE, KUALITAS AUDIT DAN UKURAN PERUSAHAAN TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi pada Perusahaan Sub Sektor Kontruksi dan Bangunan yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.

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Abstract

ABSTRAK Penelitian ini bertujuan untuk mengatahui pengaruh Mekanisme Corporate Governance, Kualitas Audit dan Ukuran Perusahaan secara parsial terhadap Integritas Laporan Keuangan pada Perusahaan Konstruksi dan Bangunan yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini menggunakan jenis penelitian kuantitatif dan metoda analisis data yang digunakan adalah analisis regresi data panel dengan EViews 12. Populasi dari penelitian ini adalah seluruh Perusahaan Konstruksi dan Bangunan yang terdaftar di Bursa Efek Indonesia tahun 2017-2021. Sampel ditentukan berdasarkan metode purposive sampling, sehingga didapatkan sampel sebanyak 12 perusahaan. Metoda pengumpulan data menggunakan dokumentasi melalui situs resmi IDX www.idx.co.id. Berdasarkan hasil analisis regresi data panel dengan tingkat signifikansi 5% maka hasil penelitian ini menyimpulkan bahwa : (1) Secara parsial Kepemilikan Institusional berpengaruh terhadap Integritas Laporan Keuangan. (2) Secara parsial Komisaris Independen, Kualitas Audit dan Ukuran Perusahaan tidak berpengaruh terhadap Integritas Laporan Keuangan. Kata Kunci : Kepemilikan Institusional, Komisaris Independen, Kualitas Audit, Ukuran Perusahaan dan Integritas Laporan Keuangan. ABSTRACT This study aims to determine the effect of the Corporate Governance Mechanism, Audit Quality and Company Size partially on the Integrity of Financial Statements in Construction and Building Companies listed on the Indonesia Stock Exchange (IDX). This study uses quantitative research and the data analysis method used is panel data regression analysis with EViews 12. The population of this study is all Construction and Building Companies listed on the Indonesia Stock Exchange in 2017-2021. The sample was determined based on the purposive sampling method, so that a sample of 12 companies was obtained. The data collection method uses documentation through the official IDX websitewww.idx.co.id. Based on the results of panel data regression analysis with a significance level of 5%, the results of this study conclude that: (1) Institutional Ownership partially affects the Integrity of Financial Statements. (2) Partially Independent Commissioners, Audit Quality and Company Size have no effect on the Integrity of Financial Statements. Keywords: Institutional Ownership, Independent Commissioner, Quality Audit, Company Size and Integrity of Financial Statements.

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorNovyarni, NelliNIDN0306117501sweetynovyarni@gmail.com
Subjects: Akuntansi > Akuntansi Keuangan
Divisions: S1 Akuntansi
Depositing User: RISMA WATI
Date Deposited: 30 Sep 2022 06:16
Last Modified: 30 Sep 2022 06:16
URI: http://repository.stei.ac.id/id/eprint/8491

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