Pengaruh good corporate governance, firm size, independensi auditor terhadap integritas laporan keuangan

1.670, (2) The proportion of Independent Commissioners has a positive effect on the Integrity of Financial Reports with a significant value of 0.024 < 0, 05 and the calculated t value is 2.828 > 1.670, (3) Firm Size has a positive effect on the Integrity of Financial Reports with a significant value of 0.009 < 0.05 and the calculated t value is 3.743 > 1.670, (4) Auditor Independence has a positive effect on the Integrity of Financial Reports with a significant value 0.012 < 0.05 and the calculatedt value is 3.183 > 1.670. Based on the results of the F test, there is a simultaneous influence with a calculated F value of 31.389 and a significance level smaller than 0.05, namely 0.000. So it can be concluded that in this equation simultaneously or together the variables Institutional Ownership, Proportion of Independent Commissioners, Firm Size, and Auditor Independence on the Integrity of Financial Reports in Mining Companies Listed on the Indonesia Stock Exchange have a coefficient of determination of 72.1%." /> 1.670, (2) The proportion of Independent Commissioners has a positive effect on the Integrity of Financial Reports with a significant value of 0.024 < 0, 05 and the calculated t value is 2.828 > 1.670, (3) Firm Size has a positive effect on the Integrity of Financial Reports with a significant value of 0.009 < 0.05 and the calculated t value is 3.743 > 1.670, (4) Auditor Independence has a positive effect on the Integrity of Financial Reports with a significant value 0.012 < 0.05 and the calculatedt value is 3.183 > 1.670. Based on the results of the F test, there is a simultaneous influence with a calculated F value of 31.389 and a significance level smaller than 0.05, namely 0.000. So it can be concluded that in this equation simultaneously or together the variables Institutional Ownership, Proportion of Independent Commissioners, Firm Size, and Auditor Independence on the Integrity of Financial Reports in Mining Companies Listed on the Indonesia Stock Exchange have a coefficient of determination of 72.1%." /> 1.670, (2) The proportion of Independent Commissioners has a positive effect on the Integrity of Financial Reports with a significant value of 0.024 < 0, 05 and the calculated t value is 2.828 > 1.670, (3) Firm Size has a positive effect on the Integrity of Financial Reports with a significant value of 0.009 < 0.05 and the calculated t value is 3.743 > 1.670, (4) Auditor Independence has a positive effect on the Integrity of Financial Reports with a significant value 0.012 < 0.05 and the calculatedt value is 3.183 > 1.670. Based on the results of the F test, there is a simultaneous influence with a calculated F value of 31.389 and a significance level smaller than 0.05, namely 0.000. So it can be concluded that in this equation simultaneously or together the variables Institutional Ownership, Proportion of Independent Commissioners, Firm Size, and Auditor Independence on the Integrity of Financial Reports in Mining Companies Listed on the Indonesia Stock Exchange have a coefficient of determination of 72.1%." /> 1.670, (2) The proportion of Independent Commissioners has a positive effect on the Integrity of Financial Reports with a significant value of 0.024 < 0, 05 and the calculated t value is 2.828 > 1.670, (3) Firm Size has a positive effect on the Integrity of Financial Reports with a significant value of 0.009 < 0.05 and the calculated t value is 3.743 > 1.670, (4) Auditor Independence has a positive effect on the Integrity of Financial Reports with a significant value 0.012 < 0.05 and the calculatedt value is 3.183 > 1.670. Based on the results of the F test, there is a simultaneous influence with a calculated F value of 31.389 and a significance level smaller than 0.05, namely 0.000. So it can be concluded that in this equation simultaneously or together the variables Institutional Ownership, Proportion of Independent Commissioners, Firm Size, and Auditor Independence on the Integrity of Financial Reports in Mining Companies Listed on the Indonesia Stock Exchange have a coefficient of determination of 72.1%." />

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DETAIL KOLEKSI

Pengaruh good corporate governance, firm size, independensi auditor terhadap integritas laporan keuangan

5.0

Oleh : Deski Arivan

Info Katalog

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2024

Pembimbing 1 : Hermi

Subyek : Corporate governance

Kata Kunci : good corporate governance, firm size, independensi auditor.

Status Posting : Published

Status : Lengkap

File Repositori

No.	Nama File	Hal.
1.	2024_SK_SAK_023001701039_Halaman-Judul.pdf
2.	2024_SK_SAK_023001701039_Surat-Pernyataan-Revisi-Terakhir.pdf
3.	2024_SK_SAK_023001701039_Surat-Hasil-Similaritas.pdf	2
4.	2024_SK_SAK_023001701039_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf	1
5.	2024_SK_SAK_023001701039_Lembar-Pengesahan.pdf	4
6.	2024_SK_SAK_023001701039_Pernyataan-Orisinalitas.pdf	1
7.	2024_SK_SAK_023001701039_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf	1
8.	2024_SK_SAK_023001701039_Bab-1.pdf
9.	2024_SK_SAK_023001701039_Bab-2.pdf
10.	2024_SK_SAK_023001701039_Bab-3.pdf
11.	2024_SK_SAK_023001701039_Bab-4.pdf
12.	2024_SK_SAK_023001701039_Bab-5.pdf
13.	2024_SK_SAK_023001701039_Daftar-Pustaka.pdf
14.	2024_SK_SAK_023001701039_Lampiran.pdf

Abstrak
Abstract

P Pengelolaan suatu usaha harus selalu dilakukan dengan tujuan untuk memajukan kepentingan perusahaan, dan inilah yang dimaksud dengan â€œtata kelola perusahaan yang baikâ€. Ada tiga ukuran bisnis: konglomerat besar, perusahaan besar, dan usaha kecil. Perusahaan besar sering kali lebih menguntungkan daripada perusahaan kecil karena tingginya biaya operasional yang terkait dengan pengelolaan pendapatan dan basis aset yang besar. Penelitian ini menggunakan metode kuantitatif dengan sampel yang berjumlah 72 dari perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) yang kemudian dilakukan analisis regresi berganda. hasil menyimpulkan bahwa Kepemilikan Institusional berpengaruh terhadap Integritas Laporan Keuangan, Proporsi Komisaris Independen berpengaruh terhadap Integritas Laporan Keuangan, Firm Size berpengaruh terhadap Integritas Laporan Keuangan, dan Independensi Auditor berpengaruh terhadap Integritas Laporan Keuangan berpengaruh positif dan signifikan.Hasil penelitian menunjukkan bahwa (1) Kepemilikan Instusional berpengaruh positif terhadap Integritas Laporan Keuangan dengan nilai signifikan 0,003 < 0,05 dan nilai t hitung 4,126 > 1,670, (2) Proporsi Komisaris Independen berpengaruh positif terhadap Integritas Laporan Keuangan dengan nilai signifikan 0,024 < 0,05 dan nilai t hitung 2,828 > 1,670, (3) Firm Size berpengaruh positif terhadap Integritas Laporan Keuangan dengan nilai signifikan 0,009 < 0,05 dan nilai t hitung 3,743 > 1,670, (4) Independensi Auditor berpengaruh positif terhadap Integritas Laporan Keuangan dengan nilai signifikan 0,012 < 0,05 dan nilai t hitung 3,183 > 1,670. Berdasarkan hasil uji F terdapat pengaruh secara simultan dengan nilai F hitung 31,389 dan tingkat signifikansi lebih kecil dari 0,05 yaitu sebesar 0,000. Maka dapat disimpulkan bahwa pada persamaan tersebut secara simultan atau bersama-sama variabel Kepemilikan Instusional, Proporsi Komisaris Independen, Firm Size, dan Independensi Auditor Terhadap Integritas Laporan Keuangan Pada Perusahaan Pertambangan Yang Terdaftar di Bursa Efek Indonesia dengan nilai koefisien determinasi sebesar 72,1%

M Management of a business must always be carried out with the aim of advancing the interests of the company, and this is what is meant by \\\"good corporate governance\\\". There are three sizes of business: large conglomerates, large corporations, and small businesses. Large companies are often more profitable than small companies due to the high operating costs associated with managing revenue and large asset bases. This research uses quantitative methods with a sample of 72 mining companies listed on the Indonesia Stock Exchange (BEI) which then carries out multiple regression analysis. The results conclude that Institutional Ownership has an effect on the Integrity of Financial Reports, the Proportion of Independent Commissioners has an effect on the Integrity of Financial Reports, Firm Size has an effect on the Integrity of Financial Reports, and Auditor Independence has a positive and significant effect on the Integrity of Financial Reports.The research results show that (1) Institutional Ownership has a positive effect on the Integrity of Financial Reports with a significant value of 0.003 < 0.05 and a calculated t value of 4.126 > 1.670, (2) The proportion of Independent Commissioners has a positive effect on the Integrity of Financial Reports with a significant value of 0.024 < 0, 05 and the calculated t value is 2.828 > 1.670, (3) Firm Size has a positive effect on the Integrity of Financial Reports with a significant value of 0.009 < 0.05 and the calculated t value is 3.743 > 1.670, (4) Auditor Independence has a positive effect on the Integrity of Financial Reports with a significant value 0.012 < 0.05 and the calculatedt value is 3.183 > 1.670. Based on the results of the F test, there is a simultaneous influence with a calculated F value of 31.389 and a significance level smaller than 0.05, namely 0.000. So it can be concluded that in this equation simultaneously or together the variables Institutional Ownership, Proportion of Independent Commissioners, Firm Size, and Auditor Independence on the Integrity of Financial Reports in Mining Companies Listed on the Indonesia Stock Exchange have a coefficient of determination of 72.1%.