Panggabean, Refdi Halomoan (2016) PENGARUH CORPORATE GOVERNANCE, UKURAN KAP DAN LEVERAGE TERHADAP INTEGRITAS LAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI. Undergraduate thesis, UNIMED.
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Abstract
Penelitian ini bertujuan untuk meneliti pengaruh corporate governance, ukuran kap dan leverage secara simultan terhadap integritas laporan keuangan pada perusahaan manufaktur yang terdaftar di BEI. Corporate governance diproksikan dengan kepemilikan institutional, kepemilikan manajerial, komite audit dan komisaris independen. Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2013-2014. Dari 139 perusahaan yang terdaftar, dipilih 38 perusahaan sampel dengan menggunakan metode purposive sampling. Data yang digunakan dalam penelitian ini adalah data sekunder, dengan mengunduh laporan keuangan dari situs www.idx.co.id. Teknik analisis data yang digunakan adalah statistik deskriptif, uji asumsi klasik dan analisis regresi berganda. Hasil pengujian hipotesis yang diperoleh dengan taraf signifikan 5% menunjukkan bahwa secara simultan corporate governance, ukuran kap dan leverage nilai signifikannya yaitu 0,049 < 0,05, yang mengartikan bahwa variabel corporate governance, ukuran kap dan leverage berpengaruh secara simultan terhadap integritas laporan keuangan. Kesimpulan dalam penelitian ini adalah corporate governance, ukuran kap dan leverage berpengaruh secara simultan terhadap integritas laporan keuanga
Item Type: | Thesis (Undergraduate) | ||||||
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Contributors: |
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Call Number: | SK-2016 AKT 070 | ||||||
Keywords: | Komite Audit; Komisaris independen; Ukuran KAP; Integritas Laporan Keuangan | ||||||
Subjects: | H Social Sciences > HJ Public Finance H Social Sciences > HJ Public Finance > HJ9701 Public accounting. Auditing |
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Divisions: | Fakultas Ekonomi > Akuntansi | ||||||
Depositing User: | Mr Maknun | ||||||
Date Deposited: | 08 Jun 2016 07:40 | ||||||
URI: | http://digilib.unimed.ac.id/id/eprint/5637 |
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