Analisa pengaruh komite audit, komisaris independen, size, dan leverage terhadap integritas laporan keuangan perusahaan manufaktur yang terdaftar di bursa efek Indonesia pada periode tahun 2017-2019

Masykur, Muhammad (2021) Analisa pengaruh komite audit, komisaris independen, size, dan leverage terhadap integritas laporan keuangan perusahaan manufaktur yang terdaftar di bursa efek Indonesia pada periode tahun 2017-2019. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini dilakukan bertujuan untuk menganalisis analisa pengaruh komite audit, komisaris independen, size, dan leverage terhadap integritas laporan keuangan perusahaan manufaktur yang terdaftar di bursa efek indonesia pada periode tahun 2017 – 2019. Penelitian ini menggunakan sampel dari sektor perusahaan manufakur yang terdaftar di Bursa Efek Indonesia (BEI) selama 2017–2019. Penelitian purposive sampling, jumlah perusahaan yang dijadikan sampel perusahaan oleh penulis ini adalah 140 perusahaan dengan pengamatan selama 3 tahun periode pembukuan. Pengolahan data yang digunakan oleh peneliti adalah analisis regresi berganda. Hasil dari penelitian ini menunjukan bahwa Komite Audit dan Size berpengaruh terhadap Integritas Laporan Keuangan, sedangkan Komisaris Independen dan Leverage tidak berpengaruh terhadap Integritas Laporan Keuangan./This study aims to analyze the analysis of the influence of audit committees, independent commissioners, size, and leverage on the integrity of the financial statements of manufacturing companies listed on the Indonesian stock exchange in the period 2017 – 2019. This study uses samples from the manufacturing sector listed on the Stock Exchange. Indonesia (IDX) during 2017 – 2019. Purposive sampling research, the number of companies sampled by this author is 140 companies with observations over a 3 year accounting period. The data processing used by the researcher is multiple regression analysis. The results of this study indicate that the Audit Committee and Size have an effect on the Integrity of Financial Statements, while Independent Commissioners and Leverage have no effect on the Integrity of Financial Statements.

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