Pengaruh good corporate governance, financial distress dan ukuran perusahaan terhadap integritas laporan keuangan
Nomor Panggil : 023001802013
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2022
Pembimbing 1 : Hotman T Pohan
Subyek : Finance companies - Management
Kata Kunci : Integrity of Financial Statements, Good Corporate Governance, Financial Distress, Company Size
Status Posting : Published
Status : Lengkap
No. | Nama File | Hal. | Link |
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1. | 2022_TA_SAK_023001802013_Halaman-Judul.pdf | 13 | |
2. | 2022_TA_SAK_023001802013_Lembar-Pengesahan.pdf | 6 | |
3. | 2022_TA_SAK_023001802013_Bab-1_Pendahuluan.pdf | 8 | |
4. | 2022_TA_SAK_023001802013_Bab-2_Tinjauan-Pustaka.pdf | 14 |
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5. | 2022_TA_SAK_023001802013_Bab-3_Metode-Penelitian.pdf | 12 |
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6. | 2022_TA_SAK_023001802013_Bab-4_Analisis-dan-pembahasan.pdf | 21 |
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7. | 2022_TA_SAK_023001802013_Bab-5_Kesimpulan.pdf | 3 |
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8. | 2022_TA_SAK_023001802013_Daftar-Pustaka.pdf | 3 | |
9. | 2022_TA_SAK_023001802013_Lampiran.pdf | 4 |
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P Penelitian ini bertujuan untuk menguji pengaruh Good Corporate Governance,Financial Distress dan Ukuran Perusahaan terhadap Integritas Laporan Keuangan.Penelitian ini menggunakan sampel perusahaan manufaktur sektor Aneka Industriyang terdaftar di Bursa Efek Indonesia periode 2018-2020. Jumlah perusahaanmanufaktur sektor aneka industri yang dijadikan sampel penelitian ini adalah 15perusahaan dengan pengamatan selama 3 (tiga) tahun. Teknik yang digunakandalam pengumpulan data adalah metode purposive sampling. Metode yangdigunakan dalam menganalisis penelitian ini adalah analisis regresi linier bergandayang diolah menggunakan software eviews 12.Hasil penelitian ini menunjukkan bahwa Komisaris Independen tidak berpengaruhterhadap Integritas Laporan Keuangan. Komite Audit tidak berpengaruh terhadapIntegritas Laporan Keuangan. Financial Distress berpengaruh negative dan signifikanterhadap Integritas Laporan Keuangan. Ukuran Perusahaan tidak berpengaruhterhadap Integritas Laporan Keuangan.
T This study aims to examine the effect of good corporate governance, financialdistress, and company size on the integrity of financial statements.This study uses asample of manufacturing companies in the multy industry sectors listed on IndonesiaStock Exchange from 2018 – 2020. The number of manufacturing companies in themulty industry sectors that were sampled in this study were 15 companies with 4(three) years of observation. The technique used in data collection is purposivesampling method. The method used in analyzing this research is multiple linearregression analysis which is processed using eviews 12 software..The results of this study indicate that Independent Commissioner has no effect on theintegrity of financial statements. the audit committee has no effect on the integrity ofthe financial statements. Financial distress has a negative effect on the integrity offinancial statements. company size has no effect on the integrity of the financialstatements