RISA SHAMARA, . (2019) PENGARUH CORPORATE GOVERNANCE, AUDIT TENURE,DAN FINANCIAL DISTRESS TERHADAP INTEGRITAS LAPORAN KEUANGAN. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.
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Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh corporate governance yang diukur dengan kepemilikan manajerial, komite audit dan komisaris independen, pengaruh audit tenure, dan financial distress terhadap integritas laporan keuangan perusahaan. Periode dalam penelitian ini selama 5 tahun yaitu 2013-2017. Penelitian ini menggunakan data sekunder berupa laporan tahunan dan laporan keuangan perusahaan. Melalui teknik purposive sampling diperoleh 63 sampel setelah outlier selama tahun amatan 2013-2017 yang diolah menggunakan analisis regresi data panel menggunakan Eviews 10. Integritas laporan keuangan sebagai variabel dependen dalam penelitian ini diproksikan dengan konservatisme melalui pengukuran dengan biaya riset dan pengembangan yang dikemukakan oleh Penmann dan Zhang (2002). Sedangkan variabel independen dalam penelitian ini adalah kepemilikan manajerial, komite audit, komisaris independen, audit tenure, dan financial distress. Hasil penelitian ini menunjukkan bahwa komite audit dan komisari independen berpengaruh signifikan terhadap integritas laporan keuangan perusahaan. Sedangkan, kepemilikan manajerial, audit tenure dan financial distress tidak berpengaruh signifikan terhadap integritas laporan keuangan The research is conducted to determine the influence of the management ownership, audit committee, independent of commissioner, audit tenure and financial distress on the integrity of financial statement. The period in this research for 5 years 2013- 2017. This research uses secondary data in the form company annual repot and financial statement. Through the purposive sampling technique selected 63 sampels after outlier for 2013-2017 period processed with regression analysis of panel data using Eviews 10. The integrity of financial statements as dependen variables in this study is proxied by conservatism through measurement the cost of research and development stated by Penmann dan Zhang (2002). While the independent variables in this study is management ownership, audit committee, independent of commissioner, audit tenure and financial distress. The result of this research showed that audit committee and independent of commissioner has significant effect on the integrity of financial statement. Meanwhile, management ownership, audit tenure and financial distress have no significant effect on the integrity of financial statement
| Item Type: | Thesis (Sarjana) |
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| Additional Information: | 1). Adam Zakaria M.Ak, Ph.D ; 2). Dr. Etty Gurendrawati M.Si, Ak |
| Subjects: | Ilmu Sosial > Perdagangan, e-commerce > Akuntansi |
| Divisions: | FE > S1 Akuntansi |
| Depositing User: | Users 14626 not found. |
| Date Deposited: | 13 Jul 2022 03:12 |
| Last Modified: | 13 Jul 2022 03:12 |
| URI: | http://repository.unj.ac.id/id/eprint/31718 |
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