PENGARUH MASA PERIKATAN AUDIT, KUALITAS AUDIT DAN MANAJEMEN LABA TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi Kasus Pada Perusahaan Property Dan Real Estate Yang Terdaftar Di Bei Tahun 2017-2020)

PRATAMA, ASWINDA INNESIA (2022) PENGARUH MASA PERIKATAN AUDIT, KUALITAS AUDIT DAN MANAJEMEN LABA TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi Kasus Pada Perusahaan Property Dan Real Estate Yang Terdaftar Di Bei Tahun 2017-2020). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh masa perikatan audit, kualitas audit dan manajemen laba terhadap integritas laporan keuangan pada perusahaan Property Dan Real Estate yang tercatat di Bursa Efek Indonesia tahun 2017-2020. Penelitian ini menggunakan metode asosiatif dengan pendekatan kuantitatif, yang diukur dengan menggunakan software Eviews 10. Populasi penelitian ini adalah perusahaan Property dan Real Estate yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017-2020. Sampel ditentukan berdasarkan metode Purposive Sampling, dengan jumlah sampel sebanyak 20 perusahaan property dan real estate sehingga total observasi dalam penelitian ini sebanyak 80 data observasi. Data yang digunakan dalam penelitian berupa data sekunder. Teknik pengumpulan data menggunakan dokumentasi melalui situs resmi Bursa Efek Indonesia yaitu www.idx.co.id dan www.yahoofinance.com. Hasil penelitian membuktikan bahwa masa perikatan audit berpengaruh signifikan terhadap integritas laporan keuangan pada perusahaan Property dan Real Estate yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017-2020, sedangkan kualitas audit dan manajemen laba tidak berpengaruh terhadap integritas laporan keuangan pada perusahaan Property dan Real Estate yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017-2020. This study aims to examine the effect of auditor independence, audit quality and earnings management on the integrity of financial statements in property and real estate companies listed on the Indonesia Stock Exchange in 2017-2020. This study uses an associative method with a quantitative approach, which is measured using Eviews 10 software. The population of this study is Property and Real Estate companies listed on the Indonesia Stock Exchange (IDX) in 2017-2020. The sample was determined based on the purposive sampling method, with a total sample of 20 property and real estate companies so that the total observations in this study were 80 observational data. The data used in this research is secondary data. Data collection techniques use documentation through the official websites of the Indonesia Stock Exchange, namely www.idx.co.id and www.yahoofinance.com. The results of the study prove that audit tenure has a significant effect on the integrity of financial statements in Property and Real Estate companies listed on the Indonesia Stock Exchange (IDX) in 2017-2020, while audit quality and earnings management have no effect on the integrity of financial statements in Property and Real Estate companies. listed on the Indonesia Stock Exchange (IDX) in 2017-2020.

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorWindratno, WindratnoNIDN0328064901windratnowidyokartono@gmail.com
Uncontrolled Keywords: Masa Perikatan Audit, Kualitas Audit, Manajemen Laba, Integritas Laporan Keuangan.
Subjects: Akuntansi > Akuntansi Manajemen
Akuntansi > Auditing
Divisions: S1 Akuntansi
Depositing User: ASWINDA INNESIA PRATAMA
Date Deposited: 15 Dec 2022 04:39
Last Modified: 15 Dec 2022 04:39
URI: http://repository.stei.ac.id/id/eprint/9064

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