PENGARUH MEKANISME CORPORATE GOVERNANCE, INDEPENDENSI, DAN KUALITAS AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2018
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Institusion
Universitas Stikubank
Author
Setiaji, Sena Wahyu
Subject
H Social Sciences (General)
Datestamp
2020-05-19 03:49:46
Abstract :
Penelitiannini bertujuan untuk mengujinpengaruh mekanismencorporate governance, independensi, dan kualitasIauditIterhadapIintegritas laporan keuangan yang diukur dengan indeks konservatisme. Pada perusahaan manufakturIyang terdaftar di Bursa Efek Indonesia pada periode 2016-2018. Ditentukanndengan metodeIpurposiveIsampling, dengannjumlah data yang diolahnsebanyak 39 perusahaan. Metode statistik dalam penelitian menggunakan analisis regresi linier berganda. Penelitian ini menunjukkan kepemilikan institusional, komisaris independen, komite audit, dan kualitas audit tidak berpengaruh terhadap integritas laporan keuangan. Sedangkan, kepemilikan manajerial dan independensi berpengaruhnpositif dan signifikannterhadap laporan keuangan. ABSTRACT This studynaimsntonexamine theneffect of corporate governance, independence, and audit quality mechanisms on the integrity of financial statements as measured by the conservatism index. In manufacturingncompaniesnlisted on the Indonesia Stock Exchange in the period 2016-2018. Determined by purposive sampling method, with the amount of data processed as many as 39ncompanies. The statistical method in research uses multiple linear regression analysis. This study shows institutional ownership, independent commissioners, audit committees, and audit quality have no effect on the integrity of financial statements. Meanwhile, managerial ownership and independence have positive and significant effects on financial statements.
Penelitiannini bertujuan untuk mengujinpengaruh mekanismencorporate governance, independensi, dan kualitasIauditIterhadapIintegritas laporan keuangan yang diukur dengan indeks konservatisme. Pada perusahaan manufakturIyang terdaftar di Bursa Efek Indonesia pada periode 2016-2018. Ditentukanndengan metodeIpurposiveIsampling, dengannjumlah data yang diolahnsebanyak 39 perusahaan. Metode statistik dalam penelitian menggunakan analisis regresi linier berganda. Penelitian ini menunjukkan kepemilikan institusional, komisaris independen, komite audit, dan kualitas audit tidak berpengaruh terhadap integritas laporan keuangan. Sedangkan, kepemilikan manajerial dan independensi berpengaruhnpositif dan signifikannterhadap laporan keuangan. ABSTRACT This studynaimsntonexamine theneffect of corporate governance, independence, and audit quality mechanisms on the integrity of financial statements as measured by the conservatism index. In manufacturingncompaniesnlisted on the Indonesia Stock Exchange in the period 2016-2018. Determined by purposive sampling method, with the amount of data processed as many as 39ncompanies. The statistical method in research uses multiple linear regression analysis. This study shows institutional ownership, independent commissioners, audit committees, and audit quality have no effect on the integrity of financial statements. Meanwhile, managerial ownership and independence have positive and significant effects on financial statements.
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