KURNIASIH, WINDRI (2017) PENGARUH CORPORATE GOVERNANCE DAN KUALITAS AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2013-2015). Bachelor thesis, UNIVERSITAS MUHAMMADIYAH PURWOKERTO.
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Abstract
The objectives of this quantitative research were to identify the effect of institutional ownership, audit committee, independent commissioner, and audit quality to the integrity of financial statement. The independent variables in this research were institutional ownership, audit committee, independent commissioner, and audit quality. While dependent variable was the integrity of financial statement. The samples were selected by purposive sampling from mine companies that were listed in Indonesia Stock Exchange in period of 2013-2015, and obtained 31 research samples. Data were analyzed by multiple linear regression analysis method. The results indicated that the institutional ownership variable, statistically, had no negative effect to the integrity of financial statement with significant value of 0.508 > 0.05. The audit committee variable, statistically, had positve effect to the integrity of financial statement with significant value of 0.005 < 0.005. The independent commissioner variable, statistically, had negative effect to the integrity of financial statement with significant value of 0.006 < 0.05.
Whereas audit quality variable, statistically, had positive effect to the integrity of financial statement with significant value of 0.023 < 0.05.
Dosen Pembimbing: | unspecified | unspecified |
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Item Type: | Thesis (Bachelor) |
Additional Information: | Pembimbing: Edi Joko Setyadi, SE., M,Si., Ak., CA |
Uncontrolled Keywords: | Corporate Governance, audit quality, integrity of financial statement |
Subjects: | H Social Sciences > HG Finance |
Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi S1 |
Depositing User: | Dan Kh |
Date Deposited: | 30 Oct 2017 05:18 |
Last Modified: | 31 Oct 2024 06:23 |
URI: | http://repository.ump.ac.id/id/eprint/5053 |
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