Utami, Yuniar Eka and , Shinta Permata Sari, S.E., M.M. (2022) Corporate Governance, Auditor Switching, Dan Profitabilitas: Tinjauan Terhadap Integritas Laporan Keuangan Indeks Saham Lq45 Yang Terdaftar Di Bursa Efek Indonesia. Skripsi thesis, Universitas Muhammadiyah Surakarta.
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Abstract
Based on the development of current trends, companies compete to convince shareholders that the financial statements they present reflect the condition of the company. This trend is reasonable for giving the increase in the number of new investors. Financial reports become a bridge for management and shareholders to describe the condition of a company. The rise of profit manipulation cases that occur in Indonesia attracts new investors to re-examine the factors that affect the integrity of financial statements. This study aims to determine the level of integrity of the financial statements presented by each company based on corporate governance, auditor switching, and profitability factors. The sample of this study is the company listed on the LQ45 stock index in the Indonesia Stock Exchange from the 2017-2020 period. The sampling technique uses the purposive sampling method and obtained 12 companies that meet the criteria. The method of data analysis uses multiple linear regression. The results of this study indicate that the audit committee, auditor switching, and profitability have an effect on the integrity of financial statements. Meanwhile, institutional ownership and managerial ownership have no effect on the integrity of financial statements.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | Unpublished, karena merupakan bagian dari penelitian dosen dan sudah diterbitkan pada http://eprint.upnyk.ac.id/eprint/27836 |
| Uncontrolled Keywords: | Financial statement integrity, corporate governance, auditor switching, profitability. |
| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | YUNIAR EKA UTAMI |
| Date Deposited: | 23 Feb 2022 04:01 |
| Last Modified: | 23 Feb 2022 04:01 |
| URI: | http://eprints.ums.ac.id/id/eprint/98373 |
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