PENGARUH STRUKTUR CORPORATE GOVERNANCE TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2019)

ROMADONA, TRINA (2021) PENGARUH STRUKTUR CORPORATE GOVERNANCE TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2019). Bachelor thesis, UNIVERSITAS MUHAMMADIYAH PURWOKERTO.

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Abstract

This study aims to find empirical evidence of the influence of corporate governance structures proxied by institutional ownership, managerial ownership, audit committee, and independent commissioners on the integrity of financial statements. The sample in this study were manufacturing companies in the consumer goods industry listed on the Indonesia Stock Exchange in 2015-2019. The sample selection in this study was carried out by purposive sampling method and obtained 38 companies as samples with 190 observational data. The data analysis technique used is logistic regression analysis with the SPSS 23 test instrument. The results of this study indicate that institutional ownership, managerial ownership, and independent commissioners have no effect on the integrity of financial statements. Meanwhile, the audit committee has a significant positive effect on the integrity of financial statements.

Item Type: Thesis (Bachelor)
Uncontrolled Keywords: institutional ownership, managerial ownership, audit committee, and independent commissioners.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi S1
Depositing User: wulan
Date Deposited: 31 Mar 2022 03:38
Last Modified: 31 Mar 2022 03:38
URI: https://repository.ump.ac.id:80/id/eprint/11289

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