Pengaruh Mekanisme Corporate Governance, Udit Tenure, Dan Ukuran Perusahaan Terhadap Integritas Laporan Keuangan
| Main Author: | Khalil Noverri Setiawan |
|---|---|
| Other Authors: | Yahya Hamja, Nurwachidah |
| Format: | bachelorThesis |
| Bahasa: | ind |
| Terbitan: |
Jakarta: Fakultas Ekonomi dan Bisnis UIN Syarif Hidayatullah Jakarta
|
| Subjects: | |
| Online Access: |
http://repository.uinjkt.ac.id/dspace/handle/123456789/35664 |
Daftar Isi:
- The purpose of this research is to finding out the effect of corporate overnance mechanisms, audit tenure, and the size of the company on the egrity of financial statements. Corporate governance mechanism in this study s measured with institutional ownership, managerial ownership, audit mmittee and independent commissioner. Samples were 15 company-owned terprises (SOEs) that are listed in the Indonesia Stock Exchange (BEI) in 2010- 014, bringing the total sample of this study is 75 samples. Methods of data nalysis using multiple linear regression analysis. Based on the results of statistical tests t and F show the results of nstitutional ownership does not affect the integrity of financial statements. anagerial ownership, the audit committee, independent commissioner gatively affect the integrity of the financial statements. While the audit firm nure and size of the positive effect on the integrity of financial statements. imultaneous test conducted to demonstrate the value of Adjusted R Square of .165 shows that the value of the dependent variable is the integrity of the ancial statements of 16.5% can be explained by the independent variables are nstitutional ownership, managerial ownership, audit committees, independent irectors, audit tenure, and the size of the company.