Balqis, Drevanda Salsa (2021) Pengaruh Corporate Governance dan Ukuran Perusahaan terhadap Integritas Laporan Keuangan pada Perusahaan LQ-45 Periode 2015 - 2019. Masters thesis, STIE Perbanas Surabaya.
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Abstract
The purpose of this study was to examine the effect of institutional ownership, managerial ownership, audit committee, and company size on the integrity of financial statements. This study uses secondary data from financial reports on LQ-45 companies listed on the Indonesia Stock Exchange (BEI) in 2015-2019. The data collection method in this study used purposive sampling method. The number of companies in this study were 20 companies that fit the sample criteria. The technique for analyzing data uses multiple regression analysis using the SPSS version 25 application to see the effect of independent variables on the dependent variable. The results of this study explain that managerial ownership and company size have an effect on the integrity of financial statements, while institutional ownership and audit committee have no effect on the integrity of financial statements. Keywords: Institutional Ownership, Managerial Ownership, Audit Committee, Company Size, and Financial Report Integrity.
| Item Type: | Thesis (Masters) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | DREVANDA SALSA BALQIS |
| Date Deposited: | 26 Jul 2021 00:33 |
| Last Modified: | 26 Jul 2021 00:33 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/8068 |
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