Nadifah, Siti (2020) Pengaruh Kepemilikan Manajerial,Kepemilikan Institusional, Leverage dan Ukuran Perusahaan Terhadap Integritas Laporan Keuangan pada Perusahaan Pertambangan. Undergraduate thesis, STIE Perbanas Surabaya.
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Abstract
This study aims to examine the effect of managerial ownership, institutional ownership, leverage and company size on the integrity of financial statements. The population used in this study are mining companies listed on the Indonesia Stock Exchange (IDX) in 2015-2019. The number of samples used in this study were 61 companies using purposive sampling method. This study uses secondary data obtained from the Indonesia Stock Exchange (IDX) through the Indonesian Stock Exchange (IDX) website and company websites. The data analysis in this study is multiple linear regression analysis. The results of this study indicate that managerial ownership has an effect on the integrity of financial statements, while institutional ownership, leverage and company size have no effect on the integrity of financial statements. Keywords: Financial Statement Integrity, Managerial Ownership, Institutional Ownership, Leverage and Company Size
| Item Type: | Thesis (Undergraduate) |
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| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | SITI NADIFAH |
| Date Deposited: | 03 Jan 2021 00:09 |
| Last Modified: | 03 Jan 2021 00:09 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/7336 |
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