Pengaruh Corporate Governance, Ukuran Perusahaan dan Leverage Terhadap Integritas Laporan Keuangan (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Periode Tahun 2013-2015)

STYAWAN, FERY and , Drs. Suyatmin Waskito Adi, M.Si (2019) Pengaruh Corporate Governance, Ukuran Perusahaan dan Leverage Terhadap Integritas Laporan Keuangan (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Periode Tahun 2013-2015). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This study aims to examine the effect of institutional ownership, managerial ownership, independent commissioners, audit committees, company size and leverage on the integrity of financial statements. The samples of this study is all manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2013 to 2015. The sampling method use purposive sampling method with the total sample as much as 104 samples. Technique of analysis data used the classic assumptions test, they are normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test. Hypothesis test used multiple regression analysis.The results of the study show that the size of the company influences the integrity of financial statements. While institutional ownership, Managerial ownership, Independent commissioner, audit committee, leverage does not affect the integrity of financial statements.

Item Type: Karya ilmiah (Skripsi)
Uncontrolled Keywords: institutional ownership, managerial ownership, independent commissioner, audit committee, company size, leverage, integrity of financial statements
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: FERY STYAWAN
Date Deposited: 12 Feb 2019 07:06
Last Modified: 12 Feb 2019 07:06
URI: http://eprints.ums.ac.id/id/eprint/71024

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