PENGARUH KEPEMILIKAN MANAJERIAL, LEVERAGE, DAN KUALITAS AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN
| Main Authors: | Danuta, Krisnhoe Sukma, Wijaya, Minadi |
|---|---|
| Format: | Article info application/pdf eJournal |
| Bahasa: | ind |
| Terbitan: |
FEB UNWIKU PURWOKERTO
, 2020
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| Subjects: | |
| Online Access: |
http://mimb-unwiku.com/index.php/mimb/article/view/44 http://mimb-unwiku.com/index.php/mimb/article/view/44/33 |
Daftar Isi:
- This research was conduct to analyze the effect of managerial ownership, leverage, and audit quality on the financial statements integrity of manufacturing companies listed on the IDX from 2016 to 2018. Purposive sampling method were used as sampling method which results in 35 companies as the sample. Data research analysis using multiple linear regression with the help of SPSS 22. The results showed that leverage has a negative effect on the integrity of financial statements, while managerial leadership and audit quality have no effect on the integrity of financial statements.
- Penelitian ini bertujuan menganalisis pengaruh kepemilikan manajerial, leverage, dan kualitas audit terhadap integritas laporan keuangan pada perusahaan manufaktur yang terdaftar di BEI tahun 2016 sampai 2018. Metode pengambilan sampel menggunakan purposive sampling method yang menghasilkan 35 perusahaan sebagai sampel. Analisis data penelitian menggunakan regresi linear berganda dengan bantuan SPSS 22. Hasil penelitian menunjukan bahwa leverage berpengaruh negatif terhadap integritas laporan keuangan, sementara kepemimpinan manajerial dan kualitas audit tidak berpengaruh terhadap integritas laporan keuangan.