Pengaruh corporate governance dan kualitas audit terhadap integritas laporan keuangan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2017–2019

Pratama, Ditha Ayu (2021) Pengaruh corporate governance dan kualitas audit terhadap integritas laporan keuangan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2017–2019. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Pada penelitian ini bertujuan untuk menganalisis dan menguji terkait pengaruh kepemilikan institusional, kepemilikan manajerial, Komisaris Independen, Komite Audit dan Kualitas Audit terhadap Integritas Laporan Keuangan. Populasi yang digunakan pada penelitian ini yaitu keseluruhan perusahaan manufaktur yang telah terdaftar di Bursa Efek Indonesia (BEI) pada tiga periode tahun yaitu tahun 2017-2019 sebanyak 102 sampel. Metode pengambilan sampel yang digunakan pada penelitian ini yaitu menggunakan teknik purposive sampling yang mendapatkan sampel sebanyak 102 sampel. Metode analisis data yang digunakan dalam penelitian ini yaitu analisis regresi linier berganda. Pada hasil penelitian ini menjelaskan bahwa kepemilikan institusional dan kepemilikan manajerial berpengaruh negatif terhadap integritas laporan keuangan, sedangkan komisaris Independen, komite audit dan Kualitas Audit tidak berpengaruh terhadap integritas laporan keuangan. / This study aims to analyze and examine the effect of institutional ownership, managerial ownership, Independent Commissioner, audit committee and audit quality on the integrity of financial statements. The population used in this study is all manufacturing companies that have been listed on the Indonesia Stock Exchange (IDX) in three years, namely 2017- 2019 as many as 102 sample. The sampling method used in this study is using a purposive sampling technique to obtain a sample of 102 sample. The data analysis method used in this research is multiple linear regression analysis. The results of this study explain that institutional ownership and managerial ownership have a negative effect on the integrity of financial statements, while independent commissioner, the audit committee and audit quality have no effect on the integrity of financial statements.

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