DETAIL KOLEKSI

Pengaruh kinerja lingkungan, green corporate governance, leverage, dan investment opportunity set terhadap integritas laporan keuangan, dengan ukuran perusahaan sebagai variabel kontrol.


Oleh : Andhika Arafah

Info Katalog

Nomor Panggil : 023002104015

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2023

Pembimbing 1 : Rosiyana Dewi

Subyek : Environmental auditing;Finance companies - Management

Kata Kunci : environmental performance, green corporate governance, leverage, investment opportunity set.

Status Posting : Published

Status : Lengkap


File Repositori
No. Nama File Hal. Link
1. 2023_TA_SAK_023002104015_Halaman-Judul.pdf 10
2. 2023_TA_SAK_023002104015_Lembar-Pengesahan.pdf 6
3. 2023_TA_SAK_023002104015_Bab-1-Pendahuluan.pdf 15
4. 2023_TA_SAK_023002104015_Bab-2-Tinjauan-Pustaka.pdf 27
5. 2023_TA_SAK_023002104015_Bab-3-Metode-Penelitian.pdf 19
6. 2023_TA_SAK_023002104015_Bab-4-Hasil-dan-Pembahasan.pdf 33
7. 2023_TA_SAK_023002104015_Bab-5-Kesimpulan.pdf 4
8. 2023_TA_SAK_023002104015_Daftar-Pustaka.pdf 5
9. 2023_TA_SAK_023002104015_Lampiran.pdf 3

P Penelitian ini merujuk kepada permasalahan terkait Integritas Laporan Keuangan yangdipengaruhi berbagai faktor. Sehingga peneliti ingin meneliti kembali terkaitpermasalahan mengenai Integritas Laporan Keuangan. Masih banyak variabel yangmempengaruhi Integritas Laporan Keuangan ini. Dan terkait hal tersebut menarikpeneliti untuk meneliti kembali guna mengetahui apakah terdapat hubungan antaravariabel Kinerja Lingkungan, Green Corporate Governance, Leverage, dan InvestmentOpportunity Set terhadap Integritas Laporan Keuangan ditambah dengan UkuranPerusahaan sebagai variabel control. Adapun metode analisis yang digunakan penelitiadalah metode Generalized Least Square dengan teknik Purposive Sampling dan datayang digunakan yaitu data Laporan Tahunan (Annual Report) dan LaporanKeberlanjutan (Sustainability Report) perusahaan non-financial yang terdaftar di BursaEfek Indonesia Tahun 2019-2021. Dari hasil penelitian yang telah dilakukanmenunjukkan bahwa baik variabel Kinerja Lingkungan, Green Corporate Governance,Leverage, dan Investment Opportunity Set berpengaruh terhadap Integritas LaporanKeuangan.

T This study refers to problems related to financial statement integrity which areinfluenced by various factors. So researchers want to re-examine issues related tofinancial statement integrity. There are still many variables that affect the integrity ofthe financial statement. And related to this, it attracted researchers to re-examine tofind out whether there is a relationship between the variables EnvironmentalPerformance, Green Corporate Governance, Leverage, and Investment OpportunitySet on Financial Statement Integrity with Firm Size as control variables. The analyticalmethod used by the researcher is Generalized Least Square with the PurposiveSampling technique and the data used is Annual Report and Sustainability Report datafor non-financial companies listed on the Indonesia Stock Exchange in 2019-2021.From the results of the research, It has been shown that the EnvironmentalPerformance, Green Corporate Governance, Leverage, and Investment OpportunitySet variable has effect on financial statement integrity.

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