PENGARUH LEVERAGE, KEPEMILIKAN INSTITUSIONAL DAN KEPEMILIKAN MANAJERIAL TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi Empiris pada Perusahaan Manufaktur Sektor Pertambangan Periode 2016 – 2021 di Bursa Efek Indonesia)

Marlina, Marlina (2022) PENGARUH LEVERAGE, KEPEMILIKAN INSTITUSIONAL DAN KEPEMILIKAN MANAJERIAL TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi Empiris pada Perusahaan Manufaktur Sektor Pertambangan Periode 2016 – 2021 di Bursa Efek Indonesia). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.

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Abstract

Perkembangan dunia bisnis di zaman era modern saat ini semakin membuat sulit perusahaan untuk dapat bersaing. Banyak perusahaan yang melakukan pinjaman dari kreditur atau mengajak orang lain untuk berinvestasi di perusahaannya. Tujuannya agar dapat mendukung perusahaan tetap berjalan dalam pembiayaan operasional perusahaan. Namun untuk dapat bekerja sama dengan para kreditur dan investor perusahaan harus melampirkan laporan keuangan sebagai syaratnya, agar kreditur dan investor dapat memberikan keputusan dalam menjalin kerja sama dengan perusahaan. Pengambilan sampel menggunakan metode purposive sampling dengan perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2016 - 2021. Data yang digunakan dalam penelitian ini berupa data sekunder. Metode pengumpulan data menggunakan dokumentasi melalui situs resmi IDX www.idx.co.id. Dalam penelitian ini menggunakan data yang bersifat kuantitatif yang diukur dengan menggunakan/metode regresi linear data panel dan Uji T dengan program Eviews 12. Hasil penelitian menunjukkan bahwa Leverage berpengaruh positif pada integritas laporan keuangan. Kepemilikan institusional berpengaruh positif pada integritas laporan keuangan dan Kepemilikam manajerial tidak berpengaruh pada integritas laporan keuangan The development of the business world in today's modern era is increasingly making it difficult for companies to compete. Many companies make loans from creditors or invite others to invest in their companies. The goal is to be able to support the company to keep running in financing the company's operations. However, to be able to work with creditors and investors, the company must attach a financial report as a condition, so that creditors and investors can make decisions in cooperating with the company. Sampling using purposive sampling method with mining companies listed on the Indonesia Stock Exchange (IDX) in 2016 - 2021. The data used in this study is secondary data. The data collection method uses documentation through the official IDX website www.idx.co.id. In this study, quantitative data were used which were measured using panel data/linear regression method and T-test with the Eviews 12 program. The results showed that Leverage had a positive effect on the integrity of financial statements. Institutional ownership has a positive effect on the integrity of financial statements and managerial ownership has no effect on the integrity of financial statements

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorALMURNI, SITINIDN0311097701siti_almurni@stei.ac.id
Uncontrolled Keywords: Leverage,Kepemilikan Institusional, Kepemilikan Manajerial, Integritas Laporan Keuangan
Subjects: Akuntansi > Akuntansi Manajemen
Divisions: S1 Akuntansi
Depositing User: MARLINA
Date Deposited: 30 Dec 2022 01:55
Last Modified: 30 Dec 2022 01:55
URI: http://repository.stei.ac.id/id/eprint/9221

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