PENGARUH CORPORATE GOVERNANCE STRUCTURE, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP INTEGRITAS INFORMASI LAPORAN KEUANGAN (Studi Empiris Pada Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2014 – 2016)
ctrlnum |
46608 |
---|---|
fullrecord |
<?xml version="1.0"?>
<dc schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"><relation>http://repository.mercubuana.ac.id/46608/</relation><title>PENGARUH CORPORATE GOVERNANCE STRUCTURE, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP INTEGRITAS
INFORMASI LAPORAN KEUANGAN
(Studi Empiris Pada Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2014 – 2016)</title><creator>PRADIKA, ENDRA</creator><subject>657.1 Constructive Accounting/Akuntansi Konstruktif</subject><subject>657.61 Public Accounting/Akuntansi Publik</subject><subject>657.76 Capital Accounting/Akuntansi Modal</subject><description>This research aims to determine the influence of the independent commissioners, audit committee, institutional ownership, firm size and leverage against the integrity of the financial reporting information. This research is quantitative research with the causal approach. . This study uses secondary data and panel data regression analysis method. The research results prove that audit committee, institutional ownership and leverage effect on the integrity of the financial reporting information. But it does not prove that the independent commissioner and firm size effect on the integrity of the financial reporting information.
Keywords : Integrity of Financial Reporting Information, Good Corporate
Governance, Firm Size, Leverage.

Penelitian ini bertujuan untuk mengkaji pengaruh komisaris independen, komite audit, kepemilikan institusional, ukuran perusahan dan leverage terhadap integritas informasi laporan keuangan. Penelitian ini merupakan penelitian kuantitatif dengan pendekatan kausal. Penelitian ini menggunakan data sekunder dan metode analisis regresi data panel. Hasil penelitian membuktikan bahwa komite audit, kepemilikan institusional dan leverage berpengaruh terhadap integritas informasi laporan keuangan. Tetapi tidak membuktikan bahwa komisaris independen dan ukuran perusahaan berpengaruh terhadap integritas informasi laporan keuangan.
Kata Kunci : Integritas Informasi Laporan Keuangan, Good Corporate
Governance, Ukuran Perusahaan dan Leverage</description><date>2019-01-11</date><type>Thesis:Thesis</type><type>PeerReview:NonPeerReviewed</type><type>Book:Book</type><language>ind</language><identifier>http://repository.mercubuana.ac.id/46608/1/01.%20HALAMAN%20JUDUL.pdf</identifier><type>Book:Book</type><language>ind</language><identifier>http://repository.mercubuana.ac.id/46608/2/04.%20ABSTRAK.pdf</identifier><type>Book:Book</type><language>ind</language><identifier>http://repository.mercubuana.ac.id/46608/3/02.%20LEMBAR%20PENGESAHAN%20TESIS.pdf</identifier><type>Book:Book</type><language>ind</language><identifier>http://repository.mercubuana.ac.id/46608/4/03.%20LEMBAR%20PERNYATAAN%20TESIS.pdf</identifier><type>Book:Book</type><language>ind</language><identifier>http://repository.mercubuana.ac.id/46608/5/05.%20KATA%20PENGANTAR.pdf</identifier><type>Book:Book</type><language>ind</language><identifier>http://repository.mercubuana.ac.id/46608/6/06.%20DAFTAR%20ISI.pdf</identifier><type>Book:Book</type><language>ind</language><identifier>http://repository.mercubuana.ac.id/46608/7/07.%20DAFTAR%20TABEL.pdf</identifier><type>Book:Book</type><language>ind</language><identifier>http://repository.mercubuana.ac.id/46608/8/08.%20DAFTAR%20GAMBAR.pdf</identifier><type>Book:Book</type><language>ind</language><identifier>http://repository.mercubuana.ac.id/46608/9/09.%20DAFTAR%20LAMPIRAN.pdf</identifier><type>Book:Book</type><language>ind</language><identifier>http://repository.mercubuana.ac.id/46608/10/10.%20BAB%20I.pdf</identifier><type>Book:Book</type><language>ind</language><identifier>http://repository.mercubuana.ac.id/46608/11/11.%20BAB%20II.pdf</identifier><type>Book:Book</type><language>ind</language><identifier>http://repository.mercubuana.ac.id/46608/12/12.%20BAB%20III.pdf</identifier><type>Book:Book</type><language>ind</language><identifier>http://repository.mercubuana.ac.id/46608/13/13.%20BAB%20IV.pdf</identifier><type>Book:Book</type><language>ind</language><identifier>http://repository.mercubuana.ac.id/46608/14/14.%20BAB%20V.pdf</identifier><type>Book:Book</type><language>ind</language><identifier>http://repository.mercubuana.ac.id/46608/15/15.%20DAFTAR%20PUSTAKA.pdf</identifier><type>Book:Book</type><language>ind</language><identifier>http://repository.mercubuana.ac.id/46608/16/16.%20LAMPIRAN.pdf</identifier><identifier> PRADIKA, ENDRA (2019) PENGARUH CORPORATE GOVERNANCE STRUCTURE, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP INTEGRITAS INFORMASI LAPORAN KEUANGAN (Studi Empiris Pada Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2014 – 2016). S2 thesis, Universitas Mercu Buana Jakarta. </identifier><recordID>46608</recordID></dc>
|
language |
ind |
format |
Thesis:Thesis Thesis PeerReview:NonPeerReviewed PeerReview Book:Book Book |
author |
PRADIKA, ENDRA |
title |
PENGARUH CORPORATE GOVERNANCE STRUCTURE, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP INTEGRITAS
INFORMASI LAPORAN KEUANGAN
(Studi Empiris Pada Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2014 – 2016) |
publishDate |
2019 |
topic |
657.1 Constructive Accounting Akuntansi Konstruktif 657.61 Public Accounting Akuntansi Publik 657.76 Capital Accounting Akuntansi Modal |
url |
http://repository.mercubuana.ac.id/46608/1/01.%20HALAMAN%20JUDUL.pdf http://repository.mercubuana.ac.id/46608/2/04.%20ABSTRAK.pdf http://repository.mercubuana.ac.id/46608/3/02.%20LEMBAR%20PENGESAHAN%20TESIS.pdf http://repository.mercubuana.ac.id/46608/4/03.%20LEMBAR%20PERNYATAAN%20TESIS.pdf http://repository.mercubuana.ac.id/46608/5/05.%20KATA%20PENGANTAR.pdf http://repository.mercubuana.ac.id/46608/6/06.%20DAFTAR%20ISI.pdf http://repository.mercubuana.ac.id/46608/7/07.%20DAFTAR%20TABEL.pdf http://repository.mercubuana.ac.id/46608/8/08.%20DAFTAR%20GAMBAR.pdf http://repository.mercubuana.ac.id/46608/9/09.%20DAFTAR%20LAMPIRAN.pdf http://repository.mercubuana.ac.id/46608/10/10.%20BAB%20I.pdf http://repository.mercubuana.ac.id/46608/11/11.%20BAB%20II.pdf http://repository.mercubuana.ac.id/46608/12/12.%20BAB%20III.pdf http://repository.mercubuana.ac.id/46608/13/13.%20BAB%20IV.pdf http://repository.mercubuana.ac.id/46608/14/14.%20BAB%20V.pdf http://repository.mercubuana.ac.id/46608/15/15.%20DAFTAR%20PUSTAKA.pdf http://repository.mercubuana.ac.id/46608/16/16.%20LAMPIRAN.pdf http://repository.mercubuana.ac.id/46608/ |
contents |
This research aims to determine the influence of the independent commissioners, audit committee, institutional ownership, firm size and leverage against the integrity of the financial reporting information. This research is quantitative research with the causal approach. . This study uses secondary data and panel data regression analysis method. The research results prove that audit committee, institutional ownership and leverage effect on the integrity of the financial reporting information. But it does not prove that the independent commissioner and firm size effect on the integrity of the financial reporting information.
Keywords : Integrity of Financial Reporting Information, Good Corporate
Governance, Firm Size, Leverage.
Penelitian ini bertujuan untuk mengkaji pengaruh komisaris independen, komite audit, kepemilikan institusional, ukuran perusahan dan leverage terhadap integritas informasi laporan keuangan. Penelitian ini merupakan penelitian kuantitatif dengan pendekatan kausal. Penelitian ini menggunakan data sekunder dan metode analisis regresi data panel. Hasil penelitian membuktikan bahwa komite audit, kepemilikan institusional dan leverage berpengaruh terhadap integritas informasi laporan keuangan. Tetapi tidak membuktikan bahwa komisaris independen dan ukuran perusahaan berpengaruh terhadap integritas informasi laporan keuangan.
Kata Kunci : Integritas Informasi Laporan Keuangan, Good Corporate
Governance, Ukuran Perusahaan dan Leverage |
id |
IOS5909.46608 |
institution |
Universitas Mercu Buana |
institution_id |
134 |
institution_type |
library:university library |
library |
Perpustakaan Universitas Mercu Buana |
library_id |
542 |
collection |
Repository Universitas Mercu Buana |
repository_id |
5909 |
subject_area |
Econmics/Ilmu Ekonomi Communication/Komunikasi Engineering/Ilmu Teknik Measurement/Teknik Desain, Pengujian, Pengukuran, Kualitas, Perawatan, Pemeliharaan, Perbaikan |
city |
Jakarta Barat |
province |
DKI JAKARTA |
shared_to_ipusnas_str |
1 |
repoId |
IOS5909 |
first_indexed |
2019-05-09T00:35:26Z |
last_indexed |
2019-05-09T00:35:26Z |
recordtype |
dc |
_version_ |
1674510795257413632 |
score |
17.538404 |