Handayani, Fitri and , Drs. Muhammad Abdul Aris, M.Si (2021) Pengaruh Mekanisme Corporate Governance Dan Kualitas Audit Terhadap Integritas Laporan Keuangan (Studi Empiris pada Perusahaan Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2017-2019). Skripsi thesis, Universitas Muhammadiyah Surakarta.
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Abstract
This research aims to test the influence of corporate governance mechanisms and audit quality on the integrity of financial statements on consumer goods industry companies listed on the Indonesia Stock Exchange for the period 2017-2019). This research is quantitative research. The data used in this study is an annual report obtained from www.idx.co.id and the company’s website. The population used as many as 52 companies for three years. Sampling technique using purposive sampling, so that samples were obtained as many as 14 companies for three years, which amounted to 42 samples. Then the outlier data is carried out as much as 1 sample so that the total sample as a whole is 41 samples. The sample data that has been collected is processed using the SPSS program version 20. Data analysis techniques use classical assumption tests. Hypothesis tests use multiple regression analysis and statistical test analysis. The results of the analysis conducted in this study show that independent commissioner variables and audit quality have a positive effect on the integrity of financial statements. Meanwhile, institutional ownership variables and managerial ownership have no effect on the integrity of financial statements, and audit committee variables do not negatively affect the integrity of financial statements.
Item Type: | Karya ilmiah (Skripsi) |
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Uncontrolled Keywords: | institutional ownership, managerial ownership, independent commissioner, audit committee, audit quality and integrity of financial statements. |
Subjects: | H Social Sciences > HG Finance |
Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
Depositing User: | FITRI HANDAYANI |
Date Deposited: | 14 Oct 2021 06:40 |
Last Modified: | 14 Oct 2021 06:40 |
URI: | http://eprints.ums.ac.id/id/eprint/94803 |
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