CHRISTIAN, ALBERT (2018) PENGARUH KEPEMILIKAN INSTITUSIONAL DAN KEPEMILIKAN MANAJERIAL TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi Empiris pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di IDX periode 2015 – 2017). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.
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Abstract
ABSTRAK Penelitian ini bertujuan untuk menunjukkan hubungan kausalitas kepemilikan institusional dan kepemilikan manajerial terhadap integritas laporan keuangan pada perusahaan manufaktur sektor industri barang konsumsi di Bursa Efek Indonesia tahun 2015 - 2017. Penelitian ini menggunakan data sekunder yaitu annual report, report audit, dan harga pasar saham yang diperoleh dari www.idx.co.id, www.sahamok.com, dan situs web perusahaan selama periode 2015 - 2017. Pemilihan sampel dilakukan dengan menggunakan metode purposive sampling. Metode analisis menggunakan analisis data kuantitatif dengan program SPSS. Hasil dari penelitian tersebut adalah variabel kepemilikan institusional, dan kepemilikan manajerial tidak terbukti memiliki pengaruh signifikan terhadap variabel integritas laporan keuangan pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di BEI selama periode 2015 – 2017 selama berturut-turut. Kata Kunci : Kepemilikan Institusional, Kepemilikan Manajerial, Integritas Laporan Keuangan// ABSTRACT This study aims to show the causality relationship of institutional ownership and managerial ownership on the integrity of financial statements in manufacturing companies of the consumer goods industry sector in the Indonesia Stock Exchange in 2015 – 2017. This study uses secondary data, namely the company's annual report, report audits, and stock market prices obtained from www.idx.com, www.sahamok.com, and the company's website during the period 2015 - 2017. Sample selection is done by using purposive sampling method. The method of analysis uses quantitative data analysis with the SPSS program. The results of this study are the variables of institutional ownership, and managerial ownership are not proven to have a significant influence on the variables of integrity of financial statement in sector manufacturing companies consumer goods listed on the IDX during the period 2015 - 2017 for a row. Keyword : Institutional Ownership, Managerial Ownership, Integrity of Financial Statement
| Item Type: | Thesis (Skripsi) | ||||||||
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| Uncontrolled Keywords: | Kepemilikan Institusional, Kepemilikan Manajerial, Integritas Laporan Keuangan | ||||||||
| Subjects: | Akuntansi > Akuntansi Keuangan | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Mr Miptahudin Almurtado | ||||||||
| Date Deposited: | 20 Dec 2022 03:06 | ||||||||
| Last Modified: | 20 Dec 2022 03:06 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/9106 |
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