PENGARUH KOMITE AUDIT, KUALITAS AUDIT, KOMISARIS
INDEPENDEN TERHADAP INTEGRITAS LAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR DI BEI TAHUN 2021
(Sub Sektor Makanan dan Minuman)
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Institusion
Universitas Wijaya Kusuma Surabaya
Author
Aidah Nur, Dewi
Subject
HJ Public Finance
Datestamp
2024-02-12 03:39:12
Abstract :
ABSTRACT The public's decreasing faith in financial statements and the prevalence of financial statement manipulation constitute the research challenge. This study aims to determine whether audit committees, audit quality, and independent commissioners affect the integrity of IDX financial statements for the study population for 2021 accessible. Manufacturing enterprises in the food subsector are listed on the IDX. From a group of 72 enterprises, 64 sample companies were chosen using purposive selection methods. The financial statements on www.idx.co.id are where the secondary data for the written research was collected from. In textual research, data analysis techniques such multiple regression analysis, traditional assumption testing, and descriptive statistics are employed. According to the research, businesses should take into account the Audit Committee, Audit Quality, and Independent Commissioners in order to increase the credibility of financial statements. Along with the Audit Committee, the Quality of Audits, Independent Commissioners, and Independent Commissioners have a big impact on the Financial Statements' integrity. ABSTRAK Berkurangnya kepercayaan masyarakat terhadap laporan keuangan dan maraknya manipulasi laporan keuangan menjadi tantangan penelitian. Penelitian ini bertujuan untuk mengetahui apakah komite audit, kualitas audit, dan komisaris independen mempengaruhi integritas laporan keuangan BEI untuk populasi studi tahun 2021. Perusahaan manufaktur di subsektor makanan dan minuman yang terdaftar di BEI. Dari kelompok 72 perusahaan, 64 perusahaan sampel dipilih menggunakan metode seleksi purposive. Laporan keuangan di www.idx.co.id ialah tempat data sekunder untuk penelitian tertulis dikumpulkan. Dalam penelitian tekstual, dipakai teknik analisis data seperti analisis regresi berganda, pengujian asumsi tradisional, dan statistik deskriptif. Menurut kesimpulan penelitian, Komite Audit, Kualitas Audit, dan Komisaris Independen ialah semua aspek yang secara bersamaan mempengaruhi integritas laporan keuangan. Menurut penelitian, bisnis harus mempertimbangkan Komite Audit, Kualitas Audit, dan Komisaris Independen untuk meningkatkan kredibilitas laporan keuangan. Bersama dengan Komite Audit, Kualitas Audit, Komisaris Independen, dan Komisaris Independen memiliki dampak besar terhadap integritas Laporan Keuangan.
ABSTRACT The public's decreasing faith in financial statements and the prevalence of financial statement manipulation constitute the research challenge. This study aims to determine whether audit committees, audit quality, and independent commissioners affect the integrity of IDX financial statements for the study population for 2021 accessible. Manufacturing enterprises in the food subsector are listed on the IDX. From a group of 72 enterprises, 64 sample companies were chosen using purposive selection methods. The financial statements on www.idx.co.id are where the secondary data for the written research was collected from. In textual research, data analysis techniques such multiple regression analysis, traditional assumption testing, and descriptive statistics are employed. According to the research, businesses should take into account the Audit Committee, Audit Quality, and Independent Commissioners in order to increase the credibility of financial statements. Along with the Audit Committee, the Quality of Audits, Independent Commissioners, and Independent Commissioners have a big impact on the Financial Statements' integrity. ABSTRAK Berkurangnya kepercayaan masyarakat terhadap laporan keuangan dan maraknya manipulasi laporan keuangan menjadi tantangan penelitian. Penelitian ini bertujuan untuk mengetahui apakah komite audit, kualitas audit, dan komisaris independen mempengaruhi integritas laporan keuangan BEI untuk populasi studi tahun 2021. Perusahaan manufaktur di subsektor makanan dan minuman yang terdaftar di BEI. Dari kelompok 72 perusahaan, 64 perusahaan sampel dipilih menggunakan metode seleksi purposive. Laporan keuangan di www.idx.co.id ialah tempat data sekunder untuk penelitian tertulis dikumpulkan. Dalam penelitian tekstual, dipakai teknik analisis data seperti analisis regresi berganda, pengujian asumsi tradisional, dan statistik deskriptif. Menurut kesimpulan penelitian, Komite Audit, Kualitas Audit, dan Komisaris Independen ialah semua aspek yang secara bersamaan mempengaruhi integritas laporan keuangan. Menurut penelitian, bisnis harus mempertimbangkan Komite Audit, Kualitas Audit, dan Komisaris Independen untuk meningkatkan kredibilitas laporan keuangan. Bersama dengan Komite Audit, Kualitas Audit, Komisaris Independen, dan Komisaris Independen memiliki dampak besar terhadap integritas Laporan Keuangan.
File :
ABSTRAK_DEWI NUR AIDAH_19430024.pdf
BAB 1_DEWI NUR AIDAH_19430024_compressed.pdf
LAMPIRAN_DEWI NUR AIDAH_19430024_compressed.pdf
BAB 2_DEWI NUR AIDAH_19430024_compressed.pdf
BAB 3_DEWI NUR AIDAH_19430024_compressed.pdf
BAB 4_DEWI NUR AIDAH_19430024_compressed.pdf
BAB 5_DEWI NUR AIDAH_19430024_compressed.pdf
PERSEN TURNITIN DEWI NUR AIDAH_19430024.pdf
CEK PLAGIASI_DEWI NUR AIDAH_19430024_compressed.pdf
DAFTAR PUSTAKA_DEWI NUR AIDAH_19430024_compressed.pdf
JURNAL_DEWI NUR AIDAH_19430024_compressed.pdf
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