Pengaruh struktur corporate governance, audit tenure, ukuran kantor akuntan publik, dan leverage terhadap integritas laporan keuangan
Info Katalog
File Repositori
Nomor Panggil : 2019_TA_AK_023152085
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2019
Pembimbing 1 : Sekar Mayangsari
Subyek : Accounting;Accounting - Auditing
Kata Kunci : tenure audit; integrity of financial statements; leverage; structure of corporate governance; size o
Status Posting : Published
Status : Lengkap
File Repositori
| No. | Nama File | Hal. | Link |
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| 1. | 2019_TA_AK_023152085_Halaman-Judul.pdf | ||
| 2. | 2019_TA_AK_023152085_Bab-1.pdf | ||
| 3. | 2019_TA_AK_023152085_Bab-2.pdf |
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| 4. | 2019_TA_AK_023152085_Bab-3.pdf |
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| 5. | 2019_TA_AK_023152085_Bab-4.pdf |
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| 6. | 2019_TA_AK_023152085_Bab-5.pdf |
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| 7. | 2019_TA_AK_023152085_Daftar-Pustaka.pdf | 4 | |
| 8. | 2019_TA_AK_023152085_Lampiran.pdf |
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P enelitian ini bertujuan untuk menguji pengaruh struktur corporate governance, audit tenure, ukuran Kantor Akuntan Publik, dan leverage terhadap integritas laporan keuangan. Integritas laporan keuangan menggunakan harga pasar saham dibagi dengan nilai buku saham. Struktur corporate governance menggunakan kepemilikan institusional, kepemilikan manajerial, komite audit, dan komisaris independen. Audit tenure menggunakan lama masa perikatan auditor. Ukuran Kantor Akuntan Publik menggunakan variabel dummy. Leverage menggunakan Debt Ratio. Penelitian ini menggunakan sampel perusahaan sektor perbankan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015-2018. Teknik yang digunakan dalam pengumpulan data adalah purposive sampling menghasilkan 34 perusahaan dengan pengamatan selama 4 tahun sehingga menjadi 136 data. Metode yang digunakan dalam menganalisis penelitian ini adalah analisis regresi berganda.Hasil penelitian menunjukan bahwa : kepemilikan institusional berpengaruh positif terhadap integritas laporan keuangan. Komisaris independen berpengaruh positif terhadap integritas laporan keuangan. Leverage berpengaruh negatif terhadap integritas laporan keuangan. Sementara variabel lainnya seperti kepemilikan manajerial, komite audit, audit tenure dan ukuran Kantor Akuntan Publik tidak berpengaruh terhadap integritas laporan keuangan.
T his Study aims to examine the effect of corporate governance structure, audit tenure, Size of Public Accounting Firms, and leverage on the integrity of financial statements. The integrity of financial statements uses the stock market price divided by the stock book value. Corporate goverance structures use institusional ownership, managerial ownership, audit committees, and independent commissioners. Audit tenure uses the length of the auditor’s tenure. Size of Public Accounting Firms uses a dummy variable. Leverage using Debt Ratio. This study uses a sample of banking sector companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2018 period. The technique used in data collection was purposive sampling resulting in 34 companies with observations for 4 years to become 136 data. The method used in analyzing this research is multiple regression analysis.The results showed that: institusional ownership has a positive effect on the integrity of financial statements. Independent commissioners have a positive effect on the integrity of financial statements. Leverage has a negative effect on the integrity of financial statements. While other variables such as managerial ownership, audit committee, audit tenure and Size of Public Accounting Firms have no effect on the integrity of financial statements.
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