Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, Komite Audit dan Leverage terhadap Integritas Laporan Keuangan

Rizkiyah, Desha Wahyu (2020) Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, Komite Audit dan Leverage terhadap Integritas Laporan Keuangan. Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

This research aims to analyze the effect of managerial ownership, institutional ownership, audit committee and leverage on the integrity of financial statements in transportation subsector companies listed on the Indonesia Stcok Exchange (IDX). Independent variables in this research are managerial ownership, institutional ownership, audit committee and leverage. Dependent variable in this research is integrity of financial statements is measured with ratio MBV. The data used in this study is secondary data obtained from the company’s financial statements published by the Indonesia Stock Exchange (IDX). Technique of selecting sample using purposive sampling. Technique analyze data on this research used descriptive statistical analysis, classic assumption, multiple regresion linear, and hypotesis testing. The result of hypotesis indicate that managerial ownership, institutional ownerhsip, audit committee and leverage affect the integrity of financial statements. Keywords: Managerial Ownership, Institutional Ownership, Audit Committee, Leverage and Integrity of Financial Statements.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: DESHA WAHYU RIZKIYAH
Date Deposited: 23 Apr 2020 03:17
Last Modified: 23 Apr 2020 03:17
URI: http://eprints.perbanas.ac.id/id/eprint/6668

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