PENGARUH INDEPENDENSI, MEKANISME CORPORATE GOVERNANCE, DAN KUALITAS AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2019)

YUSOF, REZZA (2021) PENGARUH INDEPENDENSI, MEKANISME CORPORATE GOVERNANCE, DAN KUALITAS AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2019). S1 thesis, UNIVERSITAS MUHAMMADIYAH PURWOKERTO.

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Abstract

This study aims to p~ovide empirical evidence of the effect of Independence, Corporate Governance Mechanism, and Audit Quality on the Integrity of Financial Statements at the 2016-2019 Consumer Goods Industry Company. The dependent variable in this study is the Integrity of Financial Statements, while the independent variables are Independence, Corporate Governance Mechanism, and Audit Quality. The population in this study is the consumer goods industry listed on the Indonesia Stock Exchange in 2016-2019. Samples were taken using purposive sampling method, with a total of 24 companies in the consumer goods industry sector that fall into the sampling criteria. The data were analyzed using multiple regression analysis. The results show that independence, independent commissioners, institutional ownership, and audit quality have no positive effect on the integrity of financial statements. Meanwhile, the Audit Committee has a positive effect on the Integrity of Financial Statements.

Item Type: Thesis (S1)
Uncontrolled Keywords: Financial Report Integrity, Independence, Corporate Governance Mechanisms, and Audit Quality
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi S1
Depositing User: Nur Hardiansyah
Date Deposited: 08 Jun 2023 07:53
Last Modified: 08 Jun 2023 07:53
URI: https://repository.ump.ac.id:80/id/eprint/15764

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