Lestari, Sarwendah Widya (2017) PENGARUH KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL, KUALITAS AUDIT, DAN UKURAN KANTOR AKUNTAN PUBLIK TERHADAP INTEGRITAS LAPORAN KEUANGAN. Other thesis, UPN "Veteran" Yogyakarta.
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Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh kepemilikan institusional, kepemilikan manajerial, kualitas audit, dan ukuran Kantor Akuntan Publik (KAP) terhadap integritas laporan keuangan. Populasi dalam penelitian ini ialah seluruh perusahaan perbankan yang terdaftar di Bursa Efek Indonesia sepanjanng tahun 2013-2015 sebanyak 43 perusahaan. Metode pemilihan sampel yang digunakan ialah purposive sampling. Jumlah sampel yang diperoleh dalam penelitian ini sebanyak 31 perusahaan. Metode penelitian yang digunakan adalah regresi linier berganda. Hasil dari penelitian ini menunjukkan bahwa kepemilikan institusional berpengaruh terhadap integritas laporan keuangan. Sedangkan, kepemilikan manajerial, kualitas audit, ukuran KAP tidak berpengaruh terhadap integritas laporan keuangan.
Kata kunci: kepemilikan institusional, kepemilikan manajerial, kualitas audit, ukuran KAP, integritas laporan keuangan.
This study aims to determine the effect of Institusional Ownership, Manajerial Ownership, Audit Quality, and Size of KAP to financial statement integrity. The population of this study is perbankan companies listed on Indonesia Stock Exchange suring the years 2013-2015 for 43 companies. The sampling method used in this research is purposive sampling method. The number of samples taken in this study as many as 31. The method of analysis used in this study is multiple linier regression. The result of this study show that institusional ownership has an affect on financial statement integrity. However, manajerial ownership, audit quality, and size of KAP has no affect on financial statement integrity.
Keywords: institusional ownership, manajerial ownership, audit quality, size of KAP, financial statement integrity.
| Item Type: | Thesis (Other) |
|---|---|
| Uncontrolled Keywords: | institusional ownership, manajerial ownership, audit quality, size of KAP, financial statement integrity. |
| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | Eko Yuli |
| Date Deposited: | 28 Apr 2017 02:20 |
| Last Modified: | 06 Dec 2023 01:40 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/11944 |
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