PENGARUH CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi Empiris Pada Perusahaan Badan Usaha Milik Negara yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021)

RAHADI, ARIS SATYATMA (2023) PENGARUH CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi Empiris Pada Perusahaan Badan Usaha Milik Negara yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021). Other thesis, UPN "Veteran" Yogyajarta.

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Abstract

v
ABSTRAK
Penelitian ini bertujuan untuk menguji pengaruh kepemilikan institusional,
kepemilikan manajerial, komite audit, komisaris independen, dan leverage terhadap
integritas laporan keuangan. Data penelitian ini merupakan data sekunder yang
diperoleh dari laporan keuangan tahunan perusahaan Badan Usaha Milik Negara
(BUMN) yang terdaftar di Bursa Efek Indonesia (BEI). Pengambilan smapel dalam
penelitian ini menggunakan Teknik purposive sample dengan memasukkan sampel
perusahaan BUMN yang terdaftar di Bursa Efek Indonesia pada tahun 2017-2021.
Sampel yang digunakan dalam penelitian ini sebanyak 100 sampel dari 20
perusahaan selama 5 tahun. Metode penelitian yang digunakan dalam penelitian ini
yaitu analisis regresi linear berganda. Hasil dari penelitian ini menunjukkan bahwa
komisaris independen dan leverage berpengaruh terhadap integritas laporan
keuangan, sedangkan kepemilikan institusional, kepemilikan manajerial, dan
komite audit tidak berpengaruh terhadap integritas laporan keuangan.
Kata kunci: Corporate Governance, Kepemilikan Institusional, Kepemilikan
Manajerial, Komite Audit, Komisaris Independen, Leverage,
Integritas Laporan Keuangan
vi
ABSTRACT
This study aims to examine the effect of institutional ownership, managerial
ownership, audit committees, independent commissioners, and leverage on the
integrity of financial statements. This research data is secondary data obtained
from the annual financial statements of State-Owned Enterprises (BUMN) listed on
the Indonesia Stock Exchange (IDX). Sampling in this study uses a purposive
sampling technique by including a sample of state-owned companies listed on the
Indonesia Stock Exchange in 2017-2021. The samples used in this study were 100
samples from 20 companies for 5 years. The research method used in this study is
multiple linear regression analysis. The results of this study indicate that
independent commissioners and leverage affects the integrity of financial
statements, while the audit committee, managerial ownership, and institutional
ownership have no effect on the integrity of financial statements.
Keywords: Corporate Governance, Institutional Ownership, Managerial
Ownership, Audit Committee, Independent Commissioners, Leverage,
Integrity of Financial Statement

Item Type: Thesis (Other)
Uncontrolled Keywords: Corporate Governance, Institutional Ownership, Managerial Ownership, Audit Committee, Independent Commissioners, Leverage, Integrity of Financial Statementinancial Statement
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Law, Arts and Social Sciences > School of Management
Depositing User: Eny Suparny
Date Deposited: 04 Sep 2023 04:34
Last Modified: 04 Sep 2023 04:53
URI: http://eprints.upnyk.ac.id/id/eprint/37339

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