PUTRI, ATIKA SUSILO (2022) PENGARUH KOMISARIS INDEPENDEN, KEPEMILIKAN INSTITUSIONAL, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP INTEGRITAS LAPORAN KEUANGAN (Pada Bank Umum Syariah yang Terdaftar di Otoritas Jasa Keuangan Tahun 2017-2020). S1 thesis, UNIVERSITAS MUHAMMADIYAH PURWOKERTO.
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Abstract
This study aims to examine the effect of independent commissioners, institutional ownership, firm size and leverage on the integrity of financial statements. The population in this study are Islamic commercial banks registered with the Financial Services Authority (OJK) in 2017-2020. The sample of this study was 14 Islamic commercial banks and obtained as many as 47 data that have met the criteria by using the purposive sampling method. This research uses multiple linear regression analysis method with the help of SPSS data processing application. The results of this study indicate that independent commissioners, institutional ownership and firm size have no effect on the integrity of financial statements, while leverage has a positive effect on the integrity of financial statements.
Item Type: | Thesis (S1) |
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Uncontrolled Keywords: | Independent Commissioners, Institutional Ownership, Firm Size, Leverage, Integrity Of Financial Statement |
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi S1 |
Depositing User: | wulan |
Date Deposited: | 10 Oct 2022 01:57 |
Last Modified: | 10 Oct 2022 01:57 |
URI: | https://repository.ump.ac.id:80/id/eprint/14291 |
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