Permatasari, Cintia Dasti Permatasari and , Dra. Rina Trisnawati, M.Si., Ak., Ph.D., CA (2021) Pengaruh Dewan Komisaris Independen, Kepemilikan Manajerial, Ukuran Perusahaan, dan Leverage Terhadap Integritas Laporan Keuangan (Studi Empiris pada Perusahaan Manufaktur Sektor Barang Konsumsi yang Terdaftar di BEI Periode 2016-2018). Skripsi thesis, Universitas Muhammadiyah Surakarta.
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Abstract
The purpose of this research was to determine the effect Independent Commissioners, Managerial Ownership, Firm Size, and Leverage against Integrity of Financial Statements in Consumer Goods Industry Corporate registered in the Indonesia Stock Exchange period 2016-2018. The population used is 159 companies and the sample in this research was selected by using purposive sampling method so as many as 96 companies were obtained as sample. This research used secondary data obtained from the company’s annual report. The analytical methods used are multiple linear regression analysis, t-test, F-test, and coefficient of determination analysis (R2). Based on the result of the analysis that has been done this research shows that variable Independent Commissioners has a negative affect, variable Firm Size has a positive affect on Integrity of Financial Statements. While the Managerial Ownership and Leverage variables have no affect on Integrity of Financial Statements in the Consumer Goods Industry company period 2016-2018.
| Item Type: | Karya ilmiah (Skripsi) |
|---|---|
| Uncontrolled Keywords: | independent commissioners, managerial ownership, firm size, and leverage. |
| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | CINTIA DASTI PERMATASARI |
| Date Deposited: | 28 Jan 2021 04:36 |
| Last Modified: | 28 Jan 2021 04:36 |
| URI: | http://eprints.ums.ac.id/id/eprint/88678 |
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