Pengaruh Independensi, Komisaris Independen, Kepemilikan Institusional, Kepemilikan Manajerial, Komite Audit Dan Financial Distress Terhadap Integritas Laporan Keuangan

Setyarini, Hana Sri (2019) Pengaruh Independensi, Komisaris Independen, Kepemilikan Institusional, Kepemilikan Manajerial, Komite Audit Dan Financial Distress Terhadap Integritas Laporan Keuangan. Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

The purpose of this study was to determine the effect of independence, independent commissioners, institutional ownership, managerial ownership, audit committees and financial distress on the integrity of financial statements. The dependent variable in this study is the integrity of financial statements, which are measured using MBV (Market to Book Value). The total sample used was 87 food and beverage companies listed on the Indonesia Stock Exchange (IDX) in 2013-2017. The analysis used is multiple linear regression analysis using SPSS version 23. Based on the results of the statistical tests t shows the results independence, institutional ownership, managerial ownership, audit committee and financial distress do not affect the integrity of financial statements. Meanwhile, independent commissioners influence the integrity of financial statements. Keywords : independence, independent commissioner, institutional ownership, managerial ownership, audit committee, financial distress

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan STIE Perbanas Surabaya
Date Deposited: 11 Sep 2019 03:48
Last Modified: 11 Sep 2019 03:48
URI: http://eprints.perbanas.ac.id/id/eprint/4501

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