Pengaruh kepemilikan institutional, kepemilikan manajerial,ukuran perusahaan terhadap integritas laporan keuangan perusahaan properti yang terdaftar di bursa efek indonesia tahan 2017-2019

Agnes, Linda (2021) Pengaruh kepemilikan institutional, kepemilikan manajerial,ukuran perusahaan terhadap integritas laporan keuangan perusahaan properti yang terdaftar di bursa efek indonesia tahan 2017-2019. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini dilakukan untuk menguji secara empiris adanya pengaruh kepemilikan institutional, kepemilikan manajerial, dan ukuran perusahaan terhadap integritas laporan keuangan. Penelitian ini menggunakan purposive sampling untung memperoleh kritia sampel yang diinginkan. Jumlah sampel pada penelitian ini 123 perusahaan properti yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2017-2019. Model regresi linier berganda digunakan untuk menganalisis penelitian ini. Hasil penelitian ini menunjukkan bahwa kepemilikan manajerial dan ukuran perusahaan berpengaruh negatif dan tidak berpengaruh terhadap integritas laporan keuangan, sedangkan kepemilikan institutional tidak berpengaruh terhadap laporan keuangan, meskipun memiliki tanda positif/ This study aims to determine the effect of institusional ownership, managerial ownership, firm size on the integrity of financial statements. This study used purposive sampling in order to obtain the desired sample criteria. The number of samples in this study amounted to 123 property companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019. Multiple linear regression model was used to analyze this research. The results of this study indicate that managerial ownership and firm size have a negative and no effect on the integrity of financial statements, while instutional ownership has no effect on financial statements, although it has a positive sign.

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