Herijanto, Rei Edgara and Fernanda, Fernanda (2019) Analisis pengaruh kepemilikan institusional,kepemilikan manajerial. dan ukuran perusahaan terhadap integritas laporan keuangan (studi empiris terhadap perusahaan sektor jasa yang terdaftar di BEI periode tahun 2013-2018). Bachelor thesis, Universitas Pelita Harapan.
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Abstract
Penelitian ini bertujuan untuk menguji secara empiris pengaruh kepemilikan institusional, kepemilikan secara manajerial dan ukuran perusahaan terhadap integritas laporan keuangan. Kepemilikan manajerial diukur melalui perbandingan antara jumlah saham yang dimiliki oleh pihak manajemen terhadap jumlah saham yang beredar dalam perusahaan. Variabel kepemilikan institusional diukur melalui perbandingan antara jumlah saham yang dimiliki oleh pihak institusional, seperti badan usaha lain. Variable ukuran perusahaan diukur berdasarkan logaritma natural dari total asset. Variable integritas laporan keuangan diukur dengan basis konservatisme, yang diukur menggunakan market to book ratio. Data yang digunakan dalam penelitian ini merupakan data sekunder. Sampel yang digunakan untuk penelitian ini dipilih sesuai dengan kriteria. Sampel dalam penelitian ini berjumlah 96 observasi, dimana terdiri dari 16 perusahaan sector jasa yang terdaftar di Bursa Efek Indonesia (BEI) periode 2013-2018, Hasil penelitian ini menunjukkan bajwa kepemilikan institusional memiliki pengaruh positif dan signifikan terhadap integritas laporan keuangan, kepemilikan manajerial memiliki pengaruh negatif dan tidak signifikan terhadap integritas laporan keuangan, dan ukuran perusahaan memiliki pengaruh negatif dan signifikan terhadap integritas laporan keuangan / This research is for testing empirically the effects of institutional ownership, managerial ownership and the size of the firm to the integrity of its financial report. The managerial ownership is measured by the percentage of the shares owned by the firm’s directors and commissioners to the total of share issued during that period. The variable of institutional ownership is measured by the percentage of the shares owned by the company or other institutions. The variable of Firm Size is measured using the natural logarithm of the firm’s total assets for the period. The variable of financial report integrity is measured using the conservatism method, in which . Data used in this research is categorized as secondary data. The samples used in this research is chosen according to the set criteria. The sample of this researched is numbered at 96 data, in which there are 16 companies in the service sector according to BEI during 2013-2018. The result of this research is that the variable of institutional ownership holds significant and positive effects to financial report integrity, the variable of managerial ownership holds negative and insignificant effects to financial report integrity, and the variable denoting the size of the firms hold negative and significant effects to financial report integrity
| Item Type: | Thesis (Bachelor) | |||||||||
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| Uncontrolled Keywords: | kepemilikan manajerial; kepemilikan institusional; ukuran perusahaan; integritas laporan keuangan; konservatisme akuntansi;managerial ownership;institutional ownership;firm size;integrity of financial report; accounting conservatism | |||||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | |||||||||
| Divisions: | University Subject > Current > Faculty/School - UPH Karawaci > Business School > Accounting Current > Faculty/School - UPH Karawaci > Business School > Accounting |
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| Depositing User: | Users 1238 not found. | |||||||||
| Date Deposited: | 26 Feb 2020 04:11 | |||||||||
| Last Modified: | 22 Apr 2020 04:34 | |||||||||
| URI: | http://repository.uph.edu/id/eprint/7997 |
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