Yuliyanah, Yuliyanah (2020) PENGARUH INDEPENDENSI,CORPORATE GOVERNANCE, DAN KUALITAS AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi Empiris pada Perusahaan sektor Properti dan Real Estate yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2018). Skripsi thesis, Universitas Pancasakti Tegal.
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Abstract
ABSTRACT The purpose of this study was to determine the effect of independence, institutional ownership, managerial ownership, independent commissioners, audit committees and audit quality on the integrity of financial statements. The method used in this research is descriptive method and uses a quantitative approach. This study uses secondary data, the data analysis method used is Descriptive Statistics, Classical Assumption Test, Multiple Linear Regression Analysis, and Hypothesis Test. Research Results Show that independence does not affect the integrity of financial statements with a significant value of 0.278, institutional ownership significantly influences the integrity of financial statements with a value of 0.006, managerial ownership influences the integrity of financial statements with a value of 0.027, independent commissioners do not affect the integrity of financial statements with a value of 0.418, the audit committee influences the integrity of the financial statements with a value of 0,000, the audit quality significantly influences the integrity of the financial statements with a value of 0.023. The coefficient of determination test results obtained Adjusted R Square value of 0.860 or 86% while the remaining 14% is influenced by other factors outside this study. Keywords: Independence, Corporate Governance, Audit Quality and Integrity of Financial Statements.
| Item Type: | Karya Ilmiah (Skripsi) |
|---|---|
| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Yuliyanah Yuliyanah Yuliyanah |
| Date Deposited: | 13 Feb 2020 00:59 |
| Last Modified: | 11 Jan 2023 03:55 |
| URI: | http://repository.upstegal.ac.id/id/eprint/826 |
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